The invention discloses a semiconductor structure comprising: a substrate, a conductor layer, and a dielectric layer surrounding the conductor layer on the substrate; a first insulating layer covering both of the conductor layer and the dielectric layer; a gate conductor layer formed on the first insulating layer, and a dielectric layer surrounding the gate conductor layer; and a second insulating layer covering both of the gate conductor layer and the dielectric layer surrounding the gate conductor layer; wherein a through hole filled with a semiconductor material penetrates through the gate conductor layer perpendicularly, the bottom of the through hole stops on the conductor layer, and a first conductor plug serving as a drain/source electrode is provided on the top of the through hole; and a second conductor plug serving as a source/drain electrode electrically contacts the conductor layer, and a third conductor plug serving as a gate electrode electrically contacts the gate conductor layer.