A semiconductor structure includes at least a fin structure, a gate structure over the fin structure, a connecting structure, a first dielectric structure over the gate structure, and a second dielectric structure. The fin structure extends in a first direction, and the gate structure extends in a second direction different from the first direction. The connecting structure is disposed over the fin structure and isolated from the gate structure. The second dielectric structure extends in the first direction. The first dielectric structure and the second dielectric structure include a same material. A top surface of the first dielectric structure and a top surface of the second dielectric structure are substantially aligned with each other.