A
semiconductor structure and a method for forming the same, wherein the structure comprises: a substrate; a gate structure and a plurality of source / drain
doping layers, the gate structure is located on the substrate, and the source / drain
doping layers are located in the substrate on both sides of the gate structure; a first conductive structure and a second conductive structure, the first conductive structure is located on the source / drain
doping layers, and the second conductive structure is located on the gate structure; a first filling opening which exposes the side wall of the first conductive structure and the gate structure; a first filling layer located in the first filling opening, and the first filling layer has a first air gap therein. Since there is no other filling material between the first conductive structure and the gate structure, the first filling layer has a larger filling space, and the cavity of the first air gap in the first filling layer is larger. When the cavity of the first air gap is larger, the
dielectric constant between the first conductive structure and the gate structure is smaller, and the
parasitic capacitance between the first conductive structure and the gate structure is smaller, so that the performance of the
semiconductor structure finally formed is better.