A semiconductor package is provided, which includes: a micro electro mechanical system (MEMS) chip; a cap provided on the MEMS chip; an electronic element provided on the cap including a plurality of first conductive pads and second conductive pads; a plurality of first conductive elements electrically connected to the first conductive pads and the MEMS chip; a plurality of second conductive elements formed on the second conductive pads, respectively; and an encapsulant formed on the MEMS chip covering the cap, the electronic element, the first conductive elements and the second conductive elements, with the second conductive elements being exposed from the encapsulant. Thus, the size of the semiconductor package is reduced. A method of fabricating the semiconductor package is also disclosed.