A semiconductor structure with an air gap includes a dielectric stack having a first dielectric layer on a substrate, a second dielectric layer on the first dielectric layer, and a third dielectric layer on the second dielectric layer. A first conductive layer and a second conductive layer are disposed in the dielectric stack. The first conductive layer and the second conductive layer are coplanar. A cross-like-shaped air gap is disposed in the dielectric stack between the first and second conductive layers. An oxide layer is disposed on a sidewall of the second dielectric layer within the cross-like-shaped air gap.