A device includes a first dielectric layer, a first conductor, an etch stop layer, a second dielectric layer, and a second conductor. The first conductor is in the first dielectric layer. The etch stop layer is over the first dielectric layer. The etch stop layer has a first surface facing the first dielectric layer and a second surface facing away from the first dielectric layer, and a concentration of carbon in the etch stop layer periodically varies from the first surface to the second surface. The second dielectric layer is over the etch stop layer. The second conductor is in the second dielectric layer and the etch stop layer and electrically connected to the first conductor.