The invention relates to a
semiconductor structure capable of reducing a switching loss and a manufacturing method. A drain
electrode, a first conductive type substrate and a first conductive type epitaxial layer are sequentially arranged in a stacked mode from bottom to top; a plurality of second conductive type
body regions are formed in the first conductive type epitaxial layer, the plurality of second conductive type
body regions are distributed at intervals; heavily
doping is performed in the second conductive type
body regions to form a first conductive type
second source region, and heavily
doping is performed in the second conductive type body regions on one side of the first conductive type
second source region to form a first conductive type first source region; a control gate structure is arranged between the first conductive type first source region and the first conductive type
second source region which are adjacent to each other; a virtual gate structure is arranged on one side, far away from the first conductive type first source region, of the first conductive type second source region; an insulating
dielectric layer is deposited on an upper surface of the
semiconductor structure for reducing the switching loss; and at a middle position of the first conductive type first source region, a connecting hole is formed downwards from the upper surface of the insulating
dielectric layer, and the connecting hole extends downwards into the first conductive type first source region.