An electrical fuse and a method of forming the same are presented. A first-layer conductive line is formed over a base material. A via is formed over the first-layer conductive line. The via preferably comprises a barrier layer and a conductive material. A second-layer conductive line is formed over the via. A first external pad is formed coupling to the first-layer conductive line. A second external pad is formed coupling to the second-layer conductive line. The via, the first conductive line and the second conductive line are adapted to be an electrical fuse. The electrical fuse can be burned out by applying a current. The vertical structure of the preferred embodiment is suitable to be formed in any layer.