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We fabricate n-channel silicon bulk FinFET with silicon nitride (Si3N4) high- \kappa , silicon nitride/silicon dioxide dual- \kappa , and silicon dioxide (SiO2) low- \kappa spacers, and compare their performance using measurements and TCAD simulations. While all the three devices show similar dc performance, the ac and transient performance of low- \kappa spacer FinFET is better due to lower parasitic capacitance ( {C}_{\mathrm {par}} ). We show that {C} _{\mathrm {par}} in SiO2 spacer FinFET is about half of that with Si3N4 spacer. When the gate length is scaled, the contribution of C \mathrm {par} compared with the intrinsic capacitance ( C \mathrm {ox} ) increases. For FinFET with Si3N4 spacers, C \mathrm {par}/C \mathrm {ox} increases from 36% at 30-nm gate length to 105% when the gate length is scaled to 10 nm, while for FinFET with SiO2 spacers, the ratio changes from 19% to 55% making the latter more suitable for scaling. For SiO2 spacer FinFET, inverter delay is about 13% and 25% lower than Si3N4 spacer FinFET for gate lengths of 30 and 10 nm, respectively. [ABSTRACT FROM PUBLISHER]