A package structure includes a semiconductor device, a first dielectric layer, a redistribution line and a conductive bump. The first dielectric layer is over the semiconductor device and has first and second openings on opposite surfaces of the first dielectric layer, wherein the first and second openings taper in substantially opposite direction. The redistribution line is partially in the first opening of the first dielectric layer and electrically connected to the semiconductor device. The conductive bump is partially embeddedly retained in the second opening and electrically connected to the redistribution line.