An interconnect structure is described, disposed on a substrate with a conductive part thereon and including a dielectric layer, a composite plug and a conductive line. The dielectric layer is disposed on the substrate covering the conductive part. The composite plug is disposed in the dielectric layer electrically connecting with the conductive part, and includes a first plug and a second plug on the first plug, wherein the material or the critical dimension of the second plug is different from that of the first plug. The conductive line is disposed on the dielectric layer electrically connecting with the composite plug.