[[abstract]]A method of forming a dual damascene structure comprises the steps of providing a substrate having a first conductive layer formed thereon, and then sequentially forming a first dielectric layer, an anti-reflection layer and a second dielectric layer over the substrate. Next, the first dielectric layer, the anti-reflection layer and the second dielectric layer are patterned to form a first opening that exposes the conductive layer. Thereafter, the second dielectric layer is patterned to form a trench (or second opening) in a position above the first conductive layer. The trench and the first opening together form an opening of the dual damascene structure. Finally, a second conductive material is deposited into the opening and t...