An interconnect structure and a method of forming an interconnect structure are disclosed. The interconnect structure includes a low-k (LK) dielectric layer over a substrate; a first conductive feature and a second conductive feature in the LK dielectric layer; a first spacer along a first sidewall of the first conductive feature; a second spacer along a second sidewall of the second conductive feature, wherein the second sidewall of the second conductive feature faces the first sidewall of the first conductive feature; an air gap between the first spacer and the second spacer; and a third conductive feature over the first conductive feature, wherein the third conductive feature is connected to the first conductive feature.