The invention provides a simple eutectic LED chip structure and a manufacturing method thereof. The LED chip structure comprises a P electrode, an N electrode, a Bragg reflection layer, a P welding layer, and an N welding layer, wherein the P electrode is arranged below the Bragg reflection layer and is connected with the P welding layer through a first through hole penetrating through the Bragg reflection layer; the N electrode is arranged below the Bragg reflection layer and is connected with the N welding layer through a second through hole penetrating through the Bragg reflection layer; and the electrode structures of the P welding layer and the N welding layer are respectively a Cr layer, an Al layer, (Ti layer/Pt layer)n, an Au layer and a Sn layer which are sequentially stacked on the Bragg reflection layer, and n represents the number of repetition times of the Ti layer and the Pt layer which are stacked. The manufacturing method comprises the steps of manufacturing a step structure, manufacturing a single wafer, manufacturing a P electrode and an N electrode, manufacturing a Bragg reflection layer, and manufacturing a P welding layer and an N welding layer. According to the invention, the eutectic difficulty is greatly reduced.