A semiconductor package and a method of forming the semiconductor package are provided. The method includes providing a first substrate, forming a wiring structure containing at least two first wiring layers, disposing a first insulating layer between adjacent two first wiring layers, and patterning the first insulating layer to form a plurality of first through-holes. The adjacent two first wiring layers are electrically connected to each other through the plurality of first through-holes. The method also includes providing at least one semiconductor element each including a plurality of pins. In addition, the method includes disposing the plurality of pins of the each semiconductor element on a side of the wiring structure away from the first substrate. Further, the method includes encapsulating the at least one semiconductor element, and placing a ball on a side of the wiring structure away from the at least one semiconductor element.