The invention discloses an LED flip chip. The LED flip chip sequentially comprises a sapphire substrate, an epitaxial layer, a conductive reflecting layer, a metal protective layer, a Vias and SiO2 insulating layer and metal electrodes from bottom to top, wherein the sapphire substrate is a sapphire substrate, obtained after inductive coupling plasma etching, with a graphical back side, an antireflection film is further arranged on the back side of the sapphire substrate, the antireflection film is an antireflection film, manufactured with an evaporation method, with silicon dioxide layers and titanium dioxide layers alternately arranged, the sum of the number of the silicon dioxide layers in the antireflection film and the number of the titanium dioxide layers in the antireflection film ranges from 6 to 15, and the thickness of the silicon dioxide layers in the antireflection film and the thickness of the titanium dioxide layers in the antireflection film range from 20 nm to 300 nm. The invention further provides a manufacturing method of the LED flip chip. The emitting angle of light at the bottom of the LED flip chip is increased through a graphical sapphire substrate technology, the light outgoing probability is increased, brightness is improved, and the brightness of white light is improved by 1% to 7%.