A semiconductor structure includes a semiconductor substrate, at least one dielectric layer, a dielectric spacer liner (DSL) layer, and at least one conductor. The dielectric layer is present on the semiconductor substrate. The dielectric layer has at least one contact hole exposing at least a portion of the semiconductor substrate. The semiconductor substrate has at least one recess communicating with the contact hole. The recess has a bottom surface and at least one sidewall. The DSL layer is present on at least the sidewall of the recess. The conductor is present at least partially in the contact hole and is electrically connected to the semiconductor substrate.