A semiconductor structure is provided. The semiconductor structure includes a substrate and a bottom dielectric layer continuously disposed on the substrate. The semiconductor structure further includes a plurality of stacks disposed on the bottom dielectric layer. Each of the stacks includes gate electrodes and semiconductor layers disposed alternately. The semiconductor structure further includes a plurality of source/drain structures disposed on the bottom dielectric layer and between the stacks. The semiconductor structure further includes a plurality of conductors landed on highest gate electrodes of the stacks.