The present invention relates to a semiconductor structure and a method for making the same. The method includes the following steps: (a) providing a first wafer and a second wafer; (b) disposing the first wafer on the second wafer; (c) removing part of the first wafer, so as to form a groove; (d) forming a through via in the groove; and (e) forming at least one electrical connecting element on the first wafer. Therefore, the wafers are penetrated and electrically connected by forming only one conductive via, which leads to a simplified process and a low manufacturing cost.