A dual damascene structure with improved profiles and reduced defects and method of forming the same, the method including forming a first dielectric over a conductive area; forming a first dielectric insulator over the first dielectric; forming a first opening in the first dielectric insulator; lining the opening with a second dielectric; forming a second dielectric insulator over the first dielectric insulator; forming a second opening in the second dielectric insulator overlying and communicating with the first opening; and, filling the first and second openings with a conductive material to electrically communicate with the conductive area.