Abstract: The present invention relates to a lid and a package structure having the same. The package structure comprises a first substrate, a first chip, a lid and a second package. The first chip is disposed on and electrically connected to the top surface of the first substrate. The lid is disposed on the top surface of the first substrate and comprises a body, a plurality of through holes and a cavity. The through holes penetrate the body and have a conductive material therein. The cavity accommodates the first chip. The second package is on the lid and is electrically connected to the first substrate through the conductive material in the through holes. As a result, the amount of the signal path between the second package and the first substrate is increased, and the manufacturing cost of the package structure is low.