A carrier substrate includes an insulation layer, conductive towers and a circuit structure layer. A diameter of each of the conductive towers is increased gradually from a top surface to a bottom surface, and the conductive towers include first conductive towers and second conductive towers surrounding the first conductive towers. The circuit structure layer is disposed on the insulation layer and includes at least one dielectric layer, at least two circuit layers and first conductive vias. Each of the second conductive towers correspondingly connects to at least two of the first conductive vias, and each of the first conductive towers correspondingly connects to one of the first conductive vias. An interface exists between the first conductive vias and the first and the second conductive towers.