A semiconductor package includes an interconnect component surrounded by a molding compound. The interconnect component comprises a first RDL structure. A second RDL structure is disposed on the interconnect component. A plurality of first connecting elements is disposed on the second RDL structure. A polish stop layer covers a surface of the interconnect component. A plurality of second connecting elements is disposed on and in the polish stop layer. At least one semiconductor die is mounted on the second connecting elements.