The present invention provides a semiconductor structure including a substrate, a transistor, a first ILD layer, a second ILD layer, a first contact plug, second contact plug and a third contact plug. The transistor is disposed on the substrate and includes a gate and a source/drain region. The first ILD layer is disposed on the transistor. The first contact plug is disposed in the first ILD layer and a top surface of the first contact plug is higher than a top surface of the gate. The second ILD layer is disposed on the first ILD layer. The second contact plug is disposed in the second ILD layer and electrically connected to the first contact plug. The third contact plug is disposed in the first ILD layer and the second ILD layer and electrically connected to the gate. The present invention further provides a method of making the same.