A package structure includes a micro-electromechanical element having a plurality of electrical contacts; a package layer enclosing the micro-electromechanical element and the electrical contacts, with a bottom surface of the micro-electromechanical element exposed from a lower surface of the package layer; a plurality of bonding wires embedded in the package layer, each of the bonding wires having one end connected to one of the electrical contacts, and the other end exposed from the lower surface of the package layer; and a build-up layer structure provided on the lower surface of the package layer, the build-up layer including at least one dielectric layer and a plurality of conductive blind vias formed in the dielectric layer and electrically connected to one ends of the bonding wires. The package structure is easier to accurately control the location of an external electrical contact, and the compatibility of the manufacturing procedures is high.