A resonating structure and a dielectric filter having the same are disclosed. The resonating structure comprises a body, at least one set of negative coupling holes, and a conductive material layer. The body is made of a solid dielectric material and comprises at least two resonators. The negative coupling holes are formed at a connection between two adjacent resonators. Each set of negative coupling holes comprises a first blind hole and a second blind hole disposed on two opposite surfaces of the body respectively. The first blind hole and the second blind hole are offset from each other in a plane perpendicular to a direction along which the first or second blind hole is dug. The conductive material layer covers surfaces of the body and surfaces of the first blind hole and the second blind hole.