An embedded component structure includes a wiring board, a component and an encapsulant. The wiring board has a front side, a reverse side opposite to the front side, an opening and an interconnection layer. The opening penetrates the wiring board and connects the front side and the reverse side of the wiring board. The interconnection layer is located on the front side of the wiring board and extends toward the opening. The component includes an active surface, a back side opposite to the active side, and a working area located on the active surface. The active surface is connected to the interconnection layer of the wiring board. The encapsulant is filled inside the opening and covers the component, which makes the working area of the component exposed. Besides, a method of the embedded component structure is also provided.