Abstract: The present invention provides a method for manufacturing a semiconductor structure, which comprises: providing an SOI substrate, and forming a gate structure on the SOI substrate; etching an SOI layer and a BOX layer of the SOI substrates on both sides of the gate structure, so as to form trenches exposing the BOX layer and extending partially into the BOX layer; forming metal sidewall spacers on sidewalls of the trenches, wherein the metal sidewall spacers is in contact with the SOI layer under the gate structure; forming an insulating layer filling partially the trenches, and forming a dielectric layer to cover the gate structure and the insulating layer; etching the dielectric layer to form first contact through holes that expose at least partially the insulating layer, and etching the insulating layer from the first contact through holes to form second contact through holes that expose at least partially the metal sidewall spacer; filling the first contact through holes and the second contact through hol