A semiconductor structure includes a substrate, a resist layer, a dielectric material, two U-shaped metal layers and two metals. The substrate has an isolation structure. The resist layer is located on the isolation structure. The dielectric material is located on the resist layer. Two U-shaped metal layers are located at the two sides of the dielectric material and on the resist layer. Two metals are respectively located on the two U-shaped metal layers. This way a semiconductor process for forming said semiconductor structure is provided.