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A semiconductor structure with a rare earth oxide is provided. The semiconductor structure comprises : a semiconductor substrate (100); and a plurality of insulation oxide layers (201, 202 . . . 20x) and a plurality of single crystal semiconductor layers (301, 302 . . . 30x) alternately stacked on the semiconductor substrate (100). A material of the insulation oxide layer (201) contacted with the semiconductor substrate (100) is any one of a rare earth oxide, SiO2, SiOxNy and a combination thereof, a material of other insulation oxide layers (202 . . . 20x) is a single crystal rare earth oxide.