An epoxy-containing siloxane-modified resin, a package material, and a package structure are provided. The epoxy-containing siloxane-modified resin is formed by reacting a hydroxy terminated siloxane compound with a siloxane resin, and then reacting with an epoxy silane. The hydroxy terminated siloxane compound and the siloxane resin have a molar ratio of 5:1 to 10:1, and the epoxy silane and the siloxane resin have a molar ratio of 2:1 to 4:1.