The present invention provides a method for manufacturing a semiconductor structure. The method comprises: providing an SOI substrate and forming a gate structure on said SOI substrate; etching a SOI layer and a BOX layer of the SOI substrate on both sides of the gate structure to form a trench exposing the BOX layer, said trench partially entering into the BOX layer; forming a stressed layer that fills up a part of said trench; forming a semiconductor layer covering the stressed layer in the trench. Correspondingly, the present invention also provides a semiconductor structure formed by the above method. In the semiconductor structure and the method for manufacturing the same according to the present invention, a trench is formed on an ultrathin SOI substrate, first filled with a stressed layer, and then filled with a semiconductor material to be ready for forming a source/drain region. The stressed layer provides a favorable stress to the channel of the semiconductor device, thus facilitating improving the performance of the semiconductor device.