The invention relates to a single-end electric heating tube structure with the double insulation protection function and a manufacturing method of the single-end electric heating tube structure with the double insulation protection function. The single-end electric heating tube with the double insulation protection function comprises an outer tube and an inner assembly part, wherein the inner assembly part comprises two inner tube assemblies, terminals, an inner sleeve, an outer sleeve, a fuse protector and a temperature controller, each inner tube assembly comprises an inner tube, an upper guide-out rod, a lower guide-out rod, a resistance wire, an inner plug and magnesia powder, the upper guide-out rods, the resistance wires and the lower guide-out rods which are all connected well are inserted in the inner tubes so that the inner tube assemblies can be formed, one terminal is connected with one end of the temperature controller, the other end of the temperature controller is connected with the lower guide-out rod of the second inner tube assembly, a protecting middle piece is sleeved with the outer sleeve, and thus the inner assembly part can be formed. The single-end electric heating tube structure has the double insulation protection function and solves the problem that two resistance wires intertwine, cost is saved, the service life of a heater is prolonged, and the temperature resistance level of the product is increased.