A method for forming a semiconductor memory structure includes providing a semiconductor substrate; forming a hard mask layer on the semiconductor substrate; forming a contact opening corresponding to the pair of word lines through the hard mask layer and a portion of the semiconductor substrate; forming a pair of spacers on sidewalls of the contact opening; filling the contact opening with a conductive material to form a contact; forming a bit line directly above the contact and the pair of spacers, and forming a dielectric liner on sidewalls of the bit line. The pair of word lines is embedded in an active region of the semiconductor substrate and extends in a first direction. The bit line extends in a second direction. The first direction is perpendicular to the second direction.