A semiconductor structure is provided. The semiconductor structure includes a first dielectric fin, a first semiconductor fin and a second dielectric fin over a substrate. The first semiconductor fin interposes between and is spaced apart from the first dielectric fin and the second dielectric fin. The semiconductor structure also includes a first source/drain structure over a source/drain portion of the first semiconductor fin, an inter-layer dielectric layer covering a first portion of an upper surface of the first source/drain structure and an upper surface of the second dielectric fin, and a first contact in the inter-layer dielectric layer and covering a second portion of the upper surface of the first source/drain structure and an upper surface of the first dielectric fin.