A semiconductor structure and a method for manufacturing the same are provided. The semiconductor structure comprises an access device, a dielectric layer, a barrier layer, a first interlayer conductor, a first barrier liner, a second interlayer conductor, a second barrier liner, a memory element and a top electrode layer. The access device has two terminals. The dielectric layer covers the access device. The barrier layer is disposed on the dielectric layer. The first and second interlayer conductors are connected to the two terminals, respectively. The first and second barrier liners are disposed on sidewalls of the first and second interlayer conductors, respectively. The memory element is disposed on the first interlayer conductor. The top electrode layer is disposed on the barrier layer and the memory element and covers the memory element.