A semiconductor structure includes a package, an electrical device and an underfill material. The package includes a redistribution structure and at least one die, and the at least one die is disposed on a first side of the redistribution structure. The electrical device is disposed on a second side of the redistribution structure, the electrical device has a top surface and a bottom surface opposite to each other, and the top surface faces the redistribution structure. The underfill material is disposed between the top surface and the redistribution structure and extending toward the bottom surface, the underfill material has an end surface corresponding to the bottom surface, and the end surface is a flat surface. In addition, a manufacturing method of the semiconductor structure is also provided.