Semiconductor structures are disclosed which comprise semiconductor devices having buried power rails. In one example, a semiconductor structure comprises a plurality of semiconductor devices. Each of the semiconductor devices is isolated from an adjacent semiconductor device by a dielectric layer. The semiconductor structure further comprises a first diffusion break extending across the plurality of semiconductor devices, a second diffusion break extending across the plurality of semiconductor devices and a plurality of gates extending across the plurality of semiconductor devices. The gates are disposed between the first diffusion break and the second diffusion break. Each semiconductor device comprises a power rail extending between the first diffusion break and the second diffusion break under the plurality of gates.