| A semiconductor structure includes a pad layer, a trench, a gate and two protecting parts. The trench passes through the pad layer along a direction. The gate is in T-shape, and is disposed on the pad layer, and extends into the trench. The gate includes a first part and a second part. The first part is disposed on the pad layer, and includes two side walls and a first metal layer. The second part is connected to the first part, and is located in the trench. The two protecting parts are respectively covered the two side walls, and the first metal layer is disposed between the two protecting parts. Thus, the semiconductor structure can prevent the element characteristics from being affected. |