Simulation studies were conducted to investigate the effects of heavy ions with different LET values incident at varying orientations and angles on FinFET SRAM. The study found that the upset state of FinFET SRAM is significantly affected by the ion incident direction. Incidence along the fin is more likely to cause the SRAM cell to upset, while incidence perpendicular to the fin is less likely to cause upset. When the LET value of the ions is low or the angle is large, the charge generated by ionization from ions incident on the sensitive drain is insufficient to cause the SRAM cell to upset. However, when the LET value of the ion is high and the angle of incidence is within a certain range, the ion penetrates through the fin of the N-FinFET, affecting the N-well and triggering the parasitic bipolar effect. When the LET value is sufficiently high, the parasitic bipolar current exceeds the current caused by the drain drift collection mechanism, leading to single event upset recovery. The results of this study provide valuable insights for the radiation hardening of FinFET integrated circuits.