A semiconductor interconnect structure includes a conductive line electrically coupled to an active semiconductor device, a first etch stop layer formed over the conductive line, a first dielectric layer formed over the first etch stop layer, a second etch stop layer formed over the first dielectric layer, a second dielectric layer formed over the second etch stop layer, and an interconnect structure electrically coupled to the conductive line and extending through the first etch stop layer, the first dielectric layer, the second etch stop layer, and the second dielectric layer. The interconnect structure includes a via extending through the first etch stop layer, the second etch stop layer, and the first dielectric layer and a trench extending through the second dielectric layer.