The invention discloses an LED epitaxial structure and a preparation method thereof. The LED epitaxial structure comprises a substrate, a first type expitaxial layer located on the substrate, and an adjusting layer located on the first type expitaxial layer, a
quantum well structure layer located on the adjusting layer and a second type epitaxial layer located on the
quantum well structure layer,wherein the adjusting layer comprises a first
potential well layer and a first potential
barrier layer which are stacked by N periods, from the first period to the N period, components containing In in the first
potential well layer taperingly change, and / or components containing A1 in the first potential
barrier layer taperingly change, N is an integer larger than or equal to three; the adjustinglayer is added between the first type epitaxial layer and the
quantum well structure layer, the components containing In of the first
potential well layer in the adjusting layer and / or the componentscontaining A1 of the first potential
barrier layer in the adjusting layer taperingly change, thereby improving the crystalline quality and the stress state of the epitaxial layer, effectively improving the problem of current
carrier leakage under large current, and improving the LED luminance.