Abstract: A method of manufacturing an inductor. A substrate is provided and then a plurality of linear-shaped first metallic layers is formed over the substrate. A first dielectric layer having a planar upper surface is over the substrate and the first metallic layers. A second metallic layer having a high magnetic conductance coefficient is embedded within the first metallic layer. A second dielectric layer is formed over the first dielectric layer and the second metallic layer. Via openings are formed in the first and the second dielectric layer directly above each end of each linear-shaped first metallic layer. Conductive material is deposited into the via openings to form plugs. A plurality of linear-shaped third metallic layers is formed so that the first metallic layer, the plug and the third metallic layer together form a spiral path. A dual damascene process may also be used to form the plugs and the third metallic layers.