A semiconductor structure and a method for manufacturing a semiconductor structure are provided. The semiconductor structure includes a substrate; a first transistor, including a first channel region located in the substrate; a second transistor, including a second channel region located in the substrate, the second channel region having an area different from an area of the first channel region, and the first transistor and the second transistor having a common source or a common drain; and a memory cell, connected to the common source or the common drain.