Multigate device:A multigate device or Multiple Gate Field Effect Transistor(MuGFET) refers to a MOSFET which incorporates more than one gate into a single device.

FinFETs
This term refers to a nonplanar, double-gate transistor built on an SOI substrate. based on the earlier DELTA (single-gate) transistor design.This term was was coined by University of California, Berkeley researchers . In FinFETs the conducting channel is wrapped around a thin silicon "fin", which forms the body of the device.the effective channel length of the device is determined by the dimensions of the fin. AMD, IBM, and Motorola describe their double-gate development efforts as FinFET. any fin-based, multigate transistor architecture is described generically by the term FinFET regardless of number of gates. The Taiwan Semiconductor Manufacturing Company developed a 25-nm transistor operating on just 0.7 Volt . It has a gate delay of just 0.39 picosecond.
http://eetimesstory/OEG20021210S0002

[b]FinFET technology[\b]

FinFETs are seen as the most
likely candidate for the successor of the bulk CMOS from
the 22 nm node onwards, because of its compatibility with
the current CMOS technology.digital logic, SRAM, DRAM to Flash memory have all been demonstrated in FinFET. They have superior subthreshold
performance and excellent current saturation and as a result have applications in high-gain analog applications and in RF applications.

DEVICE FABRICATION:
-Processing of tall fin-structures:
very high
etching anisotropy is required to keep the fins narrow in the etching of tall fin-structures for for the highly-scaled devices.

-MOS devices on tall fins:
They are the FinFETs built on tall and narrow fin
structures. The
standard gate-stack with thermally-grown silicon-dioxide as the gate dielectric and LPCVD polysilicon as the gate
material.

for further details, refer this links:
http://en.wikipediawiki/Multigate_device#FinFETs
and refer this pdf too:


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