A semiconductor structure and a method for manufacturing the same are disclosed. The method comprises: disposing a first dielectric material layer on a first semiconductor layer and defining openings in the first dielectric material layer; epitaxially growing a second semiconductor layer on the first semiconductor layer via the openings defined in the first dielectric material layer, wherein the second semiconductor layer and the first semiconductor layer comprise different materials from each other; and forming plugs of a second dielectric material in the second semiconductor layer at positions where the openings are defined in the first dielectric material layer and also at middle positions between adjacent openings. According to embodiments of the disclosure, defects occurring during the heteroepitaxial growth can be effectively suppressed.