A semiconductor structure includes a gate, a dual spacer and two recesses. The gate is located on a substrate. The dual spacer is located on the substrate beside the gate. The recesses are located in the substrate and the dual spacers, wherein the sidewall of each of the recesses next to the gate has a lower tip and an upper tip, and the lower tip is located in the substrate while the upper tip is an acute angle located in the dual spacer and close to the substrate. The present invention also provides a semiconductor process formed said semiconductor structure.