Semiconductor structure and method for forming ihe same

A method for manufacturing a semiconductor structure, comprising:

• providing a substrate;
• forming a plurality of gate structures on the substrate;
• forming a lining layer on the substrate and the plurality of gate structures;
• forming a first spacer layer on the lining layer;
• forming a stop layer on the first spacer layer;
• forming a first sacrificial layer on the stop layer and between the plurality of gate structures;
• removing a portion of the first sacrificial layer so that a top surface of the first sacrificial layer is located between upper portions of the plurality of gate structures;
• forming a second spacer layer on the first sacrificial layer and the plurality of gate structures;
• removing a portion of the second spacer layer so that the remaining second spacer layer is located between the upper portions of the plurality of gate structures;
• forming a second sacrificial layer on the plurality of gate structures and between the plurality of gate structures;
• removing the first sacrificial layer and the second sacrificial layer, and removing portions of the lining layer, the first spacer layer and the stop layer to form a plurality of contact openings between the plurality of gate structures, wherein the plurality of contact openings expose a part of the surface of the substrate;
• and
• filling a conductive material into the plurality of contact openings to form a plurality of contact plugs.