SEMICONDUCTOR STRUCTURE

Provided is a semiconductor structure including a substrate, a doping layer, and a dielectric layer. The substrate has a plurality of fin portions and at least one recessed portion, wherein the at least one recessed portion is located between two adjacent fin portions of the plurality of fin portions and a bottom surface of the at least one recessed portion is lower than a surface of the substrate between the two of the plurality of fin portions. The doping layer is disposed on a sidewall of the plurality of fin portions, the surface of the substrate, and a sidewall and a bottom portion of the at least one recessed portion. The dielectric layer is disposed on the doping layer. A top surface of the doping layer and a top surface of the dielectric layer are lower than a top surface of each of the plurality of fin portions.