A wiring board and a method of manufacturing the same are provided. The method includes the following steps. A substrate is provided. The substrate is perforated to form at least one through hole. A first conductive layer is integrally formed on a surface of the substrate and an inner wall of the through hole. An etch stop layer is formed on a portion of the first conductive layer on the surface of the substrate and another portion of the first conductive layer on the inner wall of the through hole. A second conductive layer is integrally formed on the etch stop layer and the first conductive layer on the inner wall of the through hole. A plug-hole column is formed by filling with a plugged-hole material in the through hole. The second conductive layer is removed. The etch stop layer is then removed.