A semiconductor package structure includes a conductive structure, a first semiconductor chip, a second semiconductor chip, a first encapsulant and an upper semiconductor chip. The first semiconductor chip is electrically connected to the conductive structure. The first semiconductor chip includes at least one first conductive element disposed adjacent to a second surface thereof. The second semiconductor chip is electrically connected to the conductive structure and disposed next to the first semiconductor chip. The second semiconductor chip includes at least one second conductive element disposed adjacent to a second surface thereof. The first encapsulant is disposed on the conductive structure to cover the first semiconductor chip and the second semiconductor chip. The first conductive element and the second conductive element are exposed from the first encapsulant. The upper semiconductor chip is disposed on the first encapsulant and electrically connected to the first conductive element and the second conductive element.