The present disclosure provides a semiconductor structure including a first chip having a first dielectric surface, a second chip having a second dielectric surface facing the first dielectric surface and maintaining a distance thereto, and an air gap between the second dielectric surface and the first dielectric surface. The first chip includes a plurality of first conductive lines in proximity to the first dielectric surface and parallel to each other, two adjacent first conductive lines each having a sidewall partially exposed from the first dielectric surface. The present disclosure further provides a method for manufacturing the semiconductor structure described herein.