A semiconductor structure and a method for manufacturing the same are provided. The semiconductor includes a substrate, two source/drain regions, a gate structure and two salicide layers. The two source/drain regions are partially disposed in the substrate each with a substantially flat top surface higher than a top surface of the substrate, and the two source/drain regions are separated from each other. The two source/drain regions are formed of an epitaxial material. The gate structure is disposed on the substrate between the two source/drain regions. The two salicide layers are disposed on the substantially flat top surfaces of the two source/drain regions, respectively.