The invention provides an LED crystal covering structure coated with fluorescent powder. The LED crystal covering structure comprises a shell, a substrate, an LED chip, a first electrode, a second electrode, a reflecting layer and a covering layer. The reflecting layer is integrally formed on the substrate, the LED chip is welded to the substrate in an inversed mode and provided with a positive electrode and a negative electrode, the positive electrode is connected with the first electrode, the negative electrode is connected with the second electrode, and the covering layer covers the upper portion of the LED chip. The LED crystal covering structure has the advantages that the electric conduction area is large, internal resistance is small, a large current can pass through the LED crystal covering structure, and excessively-large heat caused by the large internal resistance can be reduced; the light emitting efficiency is high, and the light emitting angle is large. A packaging technology is simplified, the packaging cost is reduced, and the production efficiency is improved; light attenuation is low, rapid light attenuation caused by the heat is avoided, the service life of the LED chip is accordingly prolonged, and the service life of the LED crystal covering structure is more than ten times that of a common lamp.