A semiconductor structure includes semiconductor structure includes a metal gate structure, a plurality of dielectric pillars disposed in the metal gate structure, a source/drain structure disposed at tow side of the metal gate structure, and at least a first connecting structure disposed over one of the dielectric pillars and coupled to the metal gate structure. The first connecting structure overlaps the one of the dielectric pillars entirely from a top view. An area of the first connecting structure is greater than an area of the one of the dielectric pillars from the top view.