A semiconductor structure includes a first gate and a second gate, a first spacer and a second spacer, two first epitaxial structures and two second epitaxial structures. The first gate and the second gate are located on a substrate. The first spacer and the second spacer are respectively located on the substrate beside the first gate and the second gate. The first epitaxial structures and the second epitaxial structures are respectively located in the substrate beside the first spacer and the second spacer, wherein the first spacer and the second spacer have different thicknesses, and the spacing between the first epitaxial structures is different from the spacing between the second epitaxial structures. Moreover, the present invention also provides a semiconductor process forming said semiconductor structure.