A semiconductor structure and a manufacturing method of the same are provided. The semiconductor structure includes a substrate, a plurality of conductive layers, a plurality of insulating layers, a first vertical memory structure, a second vertical memory structure, and an isolation trench. The conductive layers and the insulating layers are interlaced and stacked on the substrate. The first vertical memory structure and the second memory structure penetrate the conductive layers and the insulating layers are formed on the substrate. The first vertical memory structure has a first horizontal C shaped cross-section, and the second vertical memory structure has a second horizontal C shaped cross-section. The isolation trench is formed between the first vertical memory structure and the second vertical memory structure.