The invention discloses an Al2O3/AlN/GaN/AlGaN/GaN double-channel MOS-HEMT (Metal Oxide Semiconductor-High Electron Mobility Transistor) device and a manufacturing method. The double-channel MOS-HEMT device comprises a GaN nucleating layer 9, a GaN buffer layer 8, an AlGaN lower barrier layer 7, a GaN channel layer 6, an AlN upper barrier layer 5, an Al2O3 gate dielectric layer 4, a source electrode 1, a drain electrode 3 and a gate electrode 2, wherein the GaN nucleating layer 9, the GaN buffer layer 8, the AlGaN lower barrier layer 7, the GaN channel layer 6 and the AlN upper barrier layer 5 are formed on a sapphire substrate 10 in sequence, the Al2O3 gate dielectric layer 4, the source electrode 1 and thea drain electrode 3 are formed on the AlN upper barrier layer 5, and the gate electrode 2 is formed on the Al2O3 gate dielectric layer 4. The invention is characterized in that an AlN material with good heat conductivity and greater forbidden band width is used as the upper barrier layer, so that the self heating effect of the device is reduced, and the threshold voltage of the device in a depletion mode is reduced; a depth potential well made from AlN and GaN is used for suppressing the hot electron effect under high voltage, so that the current collapse effect of the device is reduced; the strong polarization feature of the AlN material is used to increase the electron concentration in the channel and increase the saturation current and the output power of the device; and the Al2O3 material deposited by using the atomic layer deposition process is used as the gate dielectric layer, so that the leakage current of the gate electrode is reduced, and the breakdown voltage of the device is increased.