A method for manufacturing an extra low-k (ELK) inter-metal dielectric (IMD) layer includes forming a first IMD layer including a plurality of dielectric material layers over a substrate. An adhesion layer is formed over the first IMD layer. An ELK dielectric layer is formed over the adhesion layer. A protection layer is formed over the ELK dielectric layer. A hard mask is formed over the protection layer and is patterned to create a window. Layers underneath the window are removed to create an opening. The removed layers include the protection layer, the ELK dielectric layer, the adhesion layer, and the first IMD layer. A metal layer is formed in the opening.