A method of manufacturing a semiconductor structure, which comprises the steps of: providing a substrate, forming a fin on the substrate, which comprises a central portion for forming a channel and an end portion for forming a source/drain region and a source/drain extension region; forming a gate stack to cover the central portion of the fin; performing light doping to form a source/drain extension region in the end portion of the fin; forming a spacer on sidewalls of the gate stack; performing heavy doping to form a source/drain region in the end portion of the fin; removing at least a part of the spacer to expose at least a part of the source/drain extension region; forming a contact layer on an upper surface of the source/drain region and an exposed area of the source/drain extension region. Correspondingly, the present invention also provides a semiconductor structure. By forming a thin contact layer in the source/drain extension region, the present invention can not only effectively reduce the contact resistance of the source/drain extension region, but also effectively control the junction depth of the source/drain extension region by controlling the thickness of the contact layer, thereby suppressing the short channel effect.