A semiconductor structure includes a die, a molding surrounding the die, a first dielectric layer disposed over the die and the molding, and a second dielectric layer disposed between the first dielectric layer and the die, and between the first dielectric layer and the molding. A material content ratio in the first dielectric layer is substantially greater than that in the second dielectric layer. In some embodiments, the material content ratio substantially inversely affects a mechanical strength of the first dielectric layer and the second dielectric layer.