Abstract: The present disclosure provides a semiconductor package. The semiconductor package includes a first substrate, a first die, a plurality of first electrical contacts, a first encapsulant, a second substrate, a second die, a third die, a plurality of second electrical contacts, a second encapsulant and an adhesive layer. The first die is disposed on a first surface of the first substrate. The first electrical contacts are disposed on a second surface of the first substrate and are electrically connected to the first die. The first encapsulant is formed on the first surface of the first substrate to enclose the first die. The second and third dies are disposed on a first surface of the second substrate. The second electrical contacts are disposed on a second surface of the second substrate and are electrically connected to the second and third dies. The second encapsulant is formed on the first surface of the second substrate to enclose the second and third dies.