A method of forming a semiconductor device includes: forming an etch stop layer over a substrate; forming a first diffusion barrier layer over the etch stop layer; forming a semiconductor device layer over the first diffusion barrier layer, the semiconductor device layer including a transistor; forming a first interconnect structure over the semiconductor device layer at a front side of the semiconductor device layer, the first interconnect structure electrically coupled to the transistor; attaching the first interconnect structure to a carrier; removing the substrate, the etch stop layer, and the first diffusion barrier layer after the attaching; and forming a second interconnect structure at a backside of the semiconductor device layer after the removing.