The three-dimensional conducting structure comprises a substrate, a first redistributed conductor, a second redistributed conductor and an insulator. The substrate has an active surface, a passive surface opposite to the active one, a pad on the active surface and a through hole. The first redistributed conductor comprises a projecting portion and a receiving portion. The projecting portion is projected from the active surface and electrically connected to the pad. The receiving portion is outside the active surface and in contact with the projecting portion, both of which constitute a recess communicating with the through hole. The second redistributed conductor is positioned within the through hole and the recess, in contact with the receiving portion, and extended toward the passive surface along the through hole. The insulator is filled between the second redistributed conductor and the substrate and between the second redistributed conductor and the projecting portion.