A semiconductor package structure having a frontside redistribution layer, a stacking structure disposed over the frontside redistribution layer and having a first semiconductor die and a second semiconductor die over the first semiconductor die. A backside redistribution layer is disposed over the stacking structure, a first intellectual property (IP) core is disposed in the stacking structure and electrically coupled to the frontside redistribution layer through a first routing channel. A second IP core is disposed in the stacking structure and is electrically coupled to the backside redistribution layer through a second routing channel, wherein the second routing channel is different from the first routing channel and electrically insulated from the frontside redistribution layer.