The present application discloses a semiconductor structure and a method for manufacturing the same. The semiconductor structure comprises a semiconductor substrate; an epitaxial semiconductor layer formed on two side portions of the semiconductor substrate; a gate stack formed at a central position on the semiconductor substrate and abutting the epitaxial semiconductor layer, the gate comprising a gate conductor layer and a gate dielectric layer which is sandwiched between the gate conductor layer and the semiconductor substrate and surrounding the lateral surfaces of the gate conductor layer; and a sidewall spacer formed on the epitaxial semiconductor layer and surrounding the gate. The method for manufacturing the above semiconductor structure comprises forming raised source/drain regions in the epitaxial semiconductor layer utilizing the sacrificial gate. The semiconductor structure and the method for manufacturing the same can simplify the fabrication process for an ultra-thin SOI transistor and reduce the ON-state resistance and power consumption of the transistor.