A capacitor is disclosed, including: a semiconductor substrate including opposite upper and lower surfaces; one first trench disposed in the semiconductor substrate and formed downward from the upper surface; one second trench disposed in the substrate and corresponding to the first trench, and formed upward from the lower surface; a first conductive layer disposed above the substrate and in the first trench; a first insulating layer disposed between the substrate and the first conductive layer; a second conductive layer disposed on the substrate and in the first trench, the second conductive layer being electrically connected to the substrate; a second insulating layer disposed between the second conductive layer and the first conductive layer; a third conductive layer disposed below the substrate and in the second trench; and a third insulating layer disposed between the third conductive layer and the substrate, which is electrically connected to the first conductive layer.