A semiconductor structure is provided, comprising a substrate (130), a support structure (131), a base region (100), a gate stack, a spacer (240), and a source / drain region, wherein the gate stack is located above the base region (100), and the base region (100) is supported above the substrate (130) by the support structure (131), wherein the support structure (131) has a sigma-shaped lateral cross-section; an isolation structure (123) is formed below edges on both sides of the base region (100), wherein a portion of the isolation structure (123) is connected to the substrate (130); a cavity (112) is formed between the isolation structure (123) and the support structure (131); and a source / drain region is formed on both sides of the base region (100) and the isolation structure (123). Accordingly, a method for manufacturing the semiconductor structure is also provided.