A semiconductor device and a method for manufacturing the same are provided. A semiconductor device includes a substrate, a first capping layer formed above the substrate, a first dielectric layer formed on the first capping layer; a second capping layer formed on the first dielectric layer; a second dielectric layer formed on the second capping layer; a plurality of conducting lines separately formed on the substrate; a third capping layer formed on the conducting lines and the second dielectric layer; and several nano-gaps formed between the adjacent conducting lines, and the nano-gaps being formed in the second dielectric layer, or further extending to the second capping layer or to the first capping layer. The nano-gaps partially open one of the second and first dielectric layers, or the nano-gaps expose the first capping layer or the second capping layer.