Abstract: An interconnect structure and method of forming the same in which a bottom anti-reflective coating/etch stop layer is deposited over a conductive layer. An inorganic low k dielectric material is deposited over the BARC/etch stop layer to form a first dielectric layer. The first dielectric layer is etched to form a slot via in the first dielectric layer. An organic low k dielectric material is deposited within the slot via and over the first dielectric layer to form a second dielectric layer over the slot via and the first dielectric layer. The re-filled via is simultaneously etched with the second dielectric layer in which a trench is formed. The trench extends in a direction that is normal to the length of the slot via. The entire width of the trench is directly over the via. The re-opened via and the trench are filled with a conductive material.