The invention provides a preparation method of a laminated transparent conducting layer LED (
light emitting diode)
chip structure and the laminated transparent conducting layer
chip structure. The preparation method comprises the following steps of: 10), providing an LED epitaxial
wafer; 20) carrying out Mesa treatment on the LED epitaxial
wafer, so that a N-GaN layer of the epitaxial
wafer can be exposed; 30) depositing a first transparent electric layer with high
work function on the unexposed surface of the epitaxial wafer; 40) depositing a second transparent electric layer on the first transparent electric layer; and 50) plating a P
electrode and an N
electrode in an
evaporation way, so as to an LED COW structure. According to the preparation method, a layer of new film layer with high
work function is inserted between a transparent electric film layer film and a P-GaN, so that the contact-potential barrier between the transparent electric film layer film and the P-GaN can be reduced, the driving
voltage of the
chip can be reduced, and the LED external
quantum efficiency can be guaranteed since the
refractive index of the inserting layer is between refractive indexes of an ITO (
indium tin oxide) film layer and the P-GaN or is equal to the
refractive index of the transparent electric film layer arranged above the inserting layer.