An electronic includes an electronic element, an encapsulation layer surrounding the electronic element, a first circuit structure, a second circuit structure and a connecting structure. The encapsulation layer has a top surface, a bottom surface and an opening, wherein a sidewall of the opening connects the top surface and the bottom surface. The first circuit structure is disposed at the top surface of the encapsulation layer. The second circuit structure is disposed at the bottom surface of the encapsulation layer. The connecting structure is disposed in the opening, wherein the electronic element is electrically connected to the second circuit structure through the first circuit structure and the connecting structure. The connecting structure includes a first sub layer and a second sub layer, the first sub layer is located between the encapsulation layer and the second sub layer, and the first sub layer covers the sidewall of the opening.