A semiconductor package includes a first redistribution circuit structure, a semiconductor die, and an electrically conductive structure. The semiconductor die is disposed over and electrically coupled to the first redistribution circuit structure. The electrically conductive structure connects a non-active side of the semiconductor die to a conductive feature of the first redistribution circuit structure, where the semiconductor die is thermally couped to the first redistribution circuit structure through the electrically conductive structure, and the electrically conductive structure includes a structure of multi-layer with different materials.