The invention relates to epitaxial material of white light GaN light emitting diode which requires no phosphor for conversion and manufacturing method thereof, i.e. employing conventional semiconductor device deposition technique to orderly deposit an initial growth layer, an intrinsic GaN buffer layer, a n-type GaN layer, a InGaN relaxation layer, an InGaN luminescent layer of multi quantum structure, a p-type AlGaN interlayer and a p-type GaN layer; and employing the epitaxial material to make single chip white light light emitting diode; the method preserves the manufacturing techniques for making current normal monochromatic light light emitting diode device, and only improves the growth process of the GaN based luminescent material, thus, the In component achieves the level to form In quantum dot, and a stress releasing layer is added. In this manner, in the precondition of not increasing the complexity of the device, the production cost for making white light light emitting diode can be basically reduced, and the light emitting efficiency and utilization can be increased, and the weakness of the white light light emitting diode which employs phosphor for conversion can be overcome, and the whole performance of white light light emitting diode can be improved.