The invention provides a VDMOS device and a manufacturing method thereof. The manufacturing method comprises the following steps that: a gate oxide layer is formed in gate trenches of a silicon substrate, and the gate trenches of the silicon substrate are filled with polycrystalline silicon; a body region is formed; first ions and second ions are sequentially injected into the silicon substrate, and the silicon substrate is subjected to annealing treatment, and therefore, source contact regions can be formed at two sides of each gate trench, and the first ions and the second ions have the same type, and the energy of the first ions is larger than that of the second ions, and the dosage of the first ions is smaller than that of the second ions; a dielectric layer is formed; after a source trench mask is formed on the dielectric layer, and the silicon substrate is etched, and therefore, source trenches can be formed between the source contact regions; and the source trench mask is removed, and a metal layer is formed on the silicon substrate. With the manufacturing method provided by the invention adopted, the contact resistance of the VDMOS device can be decreased without changing the structure of the device, increasing the manufacturing process difficulty of the device and increasing the manufacturing cost of the device, and therefore, the performance of the device can be improved.