The present disclosure provides a semiconductor structure having an ultra thick metal (UTM). The semiconductor structure includes a substrate, a metal layer over the substrate, and an UTM over the metal layer. An area density of the UTM is greater than 40% and a thickness of the UTM is equal to or greater than 6 micrometer. The present disclosure provides a method for manufacturing a semiconductor structure having a UTM. The method includes patterning a dielectric layer with a plurality of trenches by a first mask, patterning a photoresist positioning on a mesa between adjacent trenches by a second mask, and selectively plating conductive materials in the plurality of trenches.