A semiconductor package and a method of manufacturing the same are provided. The semiconductor package includes a semiconductor die, an encapsulant and a redistribution structure. The encapsulant laterally encapsulates the semiconductor die. The redistribution structure is disposed on the encapsulant and electrically connected with the semiconductor die, wherein the redistribution structure comprises a first conductive via, a first conductive wiring layer and a second conductive via stacked along a stacking direction, the first conductive via has a first terminal surface contacting the first conductive wiring layer, the second conductive via has a second terminal surface contacting the first conductive wiring layer, an area of a first cross section of the first conductive via is greater than an area of the first terminal surface of the first conductive via, and an area of a second cross section of the second conductive via is greater than an area of the second terminal surface of the second conductive via.