An interconnect structure includes a first and second insulating layer, a first and second conductive line, and a first, second, and third conductive via. The second insulating layer is disposed on the first insulating layer. The first conductive line including a first and second portion, and the first, second, and the third conductive vias are embedded in the first insulating layer. The second conductive line including a third portion and fourth portion is embedded in the second insulating layer. The first conductive via connects the first and third portions. The second conductive via connects the second and third portions. The third conductive via connects the second and fourth portions. A first cross-sectional area surrounded by the first, second, third portions, the first, second conductive vias is substantially equal to a second cross-sectional area surrounded by the second, third, fourth portions, the second, third conductive vias.