Various low-k materials are being pursued as dielectric materials for future interconnects. However, poor thermo-mechanical properties of low-k materials cause tremendous reliability concerns, thus the proper materials for integration with Cu are not suggested yet. In this study, the line width and spacing dependence of damascene Cu lines embedded by TEOS and low-k materials (CORAL) was analyzed using x-ray diffraction. Generally, the hydrostatic stress of Cu/TEOS was greater than that of Cu/CORAL, while the opposite for von-Mises stress. Using a three-dimensional finite analysis (FEA), the effect of low-k materials on the stress and its distribution in via-line structures of dual damascene Cu interconnects was studied. In the case of Cu/TEOS, the hydrostatic stress was concentrated at the via and on the top of the lines, where it was suspected that the void would nucleate. On the other hand, in the via-line structures integrated with organic low-k materials, large von-Mises stress was maintained in the via. Therefore, the deformation of via, rather than voiding, may be the main failure mode in the interconnects with low-k materials.