The present invention provides a semiconductor structure and method of manufacturing the same. The semiconductor structure includes a substrate and a gate formed on the substrate. The above manufacturing method is used to form a gate on the substrate. The above manufacturing method specifically includes: providing a substrate; forming a trench in an upper portion of the substrate; depositing a gate layer on the substrate, the gate layer including two step portions extending from the outside of the trench to the inside of the trench; etching the gate layer from two ends of the trench along the two step portions toward the center of the trench to form the gate in the trench, wherein the width of the gate is smaller than the width of the trench. The manufacturing method of the present invention can easily and efficiently form a gate having a small critical dimension and precisely controllable on a semiconductor substrate, thereby meeting increasingly stringent gate size requirements.