A semiconductor device and a method for manufacturing a local interconnect structure for a semiconductor device is provided. The method includes forming removable sacrificial sidewall spacers between sidewall spacers and outer sidewall spacers on two sides of a gate on a semiconductor substrate, and forming contact through-holes at source/drain regions in the local interconnect structure between the sidewall spacer and the outer sidewall spacer on the same side of the gate immediately after removing the sacrificial sidewall spacers. Once the source/drain through-holes are filled with a conductive material to form contact vias, the height of the contact vias shall be same as the height of the gate. The contact through-holes, which establish the electrical connection between a subsequent first layer of metal wiring and the source/drain regions or the gate region at a lower level in the local interconnect structure, shall be made in the same depth.