A semiconductor structure and a method of forming the same are provided. A method of manufacturing the semiconductor structure includes: providing a substrate; depositing a first dielectric layer over the substrate; attaching a waveguide to the first dielectric layer; depositing a second dielectric layer to laterally surround the waveguide; and forming a first conductive member and a second conductive member over the second dielectric layer and the waveguide, wherein the first conductive member and the second conductive member are in contact with the waveguide. The waveguide is configured to transmit an electromagnetic signal between the first conductive member and the second conductive member.