A semiconductor structure includes a substrate, at least one first gate structure, at least one source drain structure, at least one bottom conductor, and a first dielectric layer. The first gate structure is present on the substrate. The source drain structure is present on the substrate. The bottom conductor is electrically connected to the source drain structure. The bottom conductor has an upper portion and a lower portion between the upper portion and the source drain structure, and a gap is at least present between the upper portion of the bottom conductor and the first gate structure. The first dielectric layer is at least present between the lower portion of the bottom conductor and the first gate structure.