A gate structure and a cap layer are formed, wherein the gate structure is disposed across parts of the fin shaped structure and parts of the substrate, {HEAD ~ the cap layer} is on {TAIL ~ the gate structure}, and the cap layer includes a first cap layer on the gate structure and a second cap layer on the first cap layer 
is on
A gate structure and a cap layer are formed , wherein the gate structure is disposed across parts of the fin shaped structure and parts of the substrate , { HEAD ~ the cap layer } is on { TAIL ~ the gate structure } , and the cap layer includes a first cap layer on the gate structure and a second cap layer on the first cap layer
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