A package structure including at least one die laterally encapsulate by an encapsulant, a bonding film and an interconnect structure is provided. The bonding film is located on a first side of the encapsulant, and the bonding film includes a first alignment mark structure. The package structure further includes a semiconductor material block located on the bonding film. The interconnect structure is located on a second side of the encapsulant opposite to the first side, and the interconnect structure includes a second alignment mark structure. A location of the first alignment mark structure vertically aligns with a location of the second alignment mark structure.