A semiconductor package includes: a chip having a first portion and a second portion disposed on the first portion, wherein the second portion has at least a through hole therein for exposing a portion of the first portion, and the first portion and/or the second portion has a MEMS; and an etch stop layer formed between the first portion and the second portion and partially exposed through the through hole of the second portion. The invention allows an electronic element to be received in the through hole so as for the semiconductor package to have integrated functions of the MEMS and the electronic element. Therefore, the need to dispose the electronic element on a circuit board as in the prior art can be eliminated, thereby saving space on the circuit board.