A substrate includes a first conductive structure, a second conductive structure attached to the first conductive structure and a third conductive structure attached to the second conductive structure. The first conductive structure includes a first dielectric layer and a first circuit layer embedded in the first dielectric layer. The second conductive structure includes at least one second dielectric layer disposed on a second surface of the first dielectric layer and at least one second circuit layer embedded in the second dielectric layer. The third conductive structure includes a third dielectric layer disposed on the second conductive structure and a third circuit layer disposed on the third dielectric layer. A material of the second dielectric layer is different from the a material of the first dielectric layer and a material of the third dielectric layer.