A semiconductor structure and a method for manufacturing the same are provided. The semiconductor structure comprises a substrate, a through silicon via hole, an interlayer dielectric, a liner layer and a conductor. The through silicon via hole is formed in the substrate. The interlayer dielectric is formed on the substrate. The interlayer dielectric defines an opening corresponding to the through silicon via hole. The interlayer dielectric comprises a bird beak portion near the through silicon via hole. The liner layer is formed on a bottom and a sidewall of the through silicon via hole. The conductor is filled in the through silicon via hole and the opening.