A first insulation layer comprising stacked prepreg layers is provided, and a metallic protective layer is formed on the first insulation layer. A first alignment mark is formed on the first insulation layer, and an accommodation cavity is formed in the first insulation layer according to the first alignment mark. A second alignment mark is formed on the first insulation layer according to the first alignment mark. A carrier plate is attached on the first insulation layer through a thermal release tape layer, and the semiconductor device is temporarily fixed on the thermal release tape layer within the accommodation cavity according to the second alignment mark. A semi-cured second insulation layer is placed over the first insulation layer, and the second insulation layer is laminated and cured. A re-distribution layer is formed on the second insulation layer, and the re-distribution layer is electrically connected with the semiconductor device.