A semiconductor structure and a method of fabricating the same comprising the steps of providing a substrate, forming at least one fin structure on said substrate, forming a gate covering said fin structure, forming a plurality of epitaxial structures covering said fin structures, performing a gate pullback process to reduce the critical dimension (CD) of said gate and separate said gate and said epitaxial structures, forming lightly doped drains (LDD) in said fin structures, and forming a spacer on said gate and said fin structures.