A method for manufacturing a semiconductor structure includes the following steps. First, a semiconductor substrate including a first semiconductor material is provided. The semiconductor substrate includes a dielectric structure formed thereon, and the dielectric structure includes at least a recess formed therein. A first epitaxial layer is then formed in the recess. The first epitaxial layer includes at least a second semiconductor material that a lattice constant of the second semiconductor material is larger than a lattice constant of the first semiconductor material. Subsequently, a thermal oxidation process is performed to the first epitaxial layer thereby forming a semiconductor layer at a bottom of the recess and a silicon oxide layer on the semiconductor layer. After removing the silicon oxide layer, a second epitaxial layer is formed on the semiconductor layer in the recess.