High electron mobility transistors (HEMT) exhibiting dual depletion and methods of manufacturing the same. The HEMT includes a source electrode, a gate electrode and a drain electrode disposed on a plurality of semiconductor layers having different polarities. A dual depletion region exists between the source electrode and the drain electrode. The plurality of semiconductor layers includes an upper material layer, an intermediate material layer and a lower material layer, and a polarity of the intermediate material layer is different from polarities of the upper material layer and the lower material layer.