A magnetic component and a manufacturing method thereof are provided. The magnetic component includes a magnetic core, a first winding set and a second winding set. The magnetic core is made of a magnetic powder material and includes two connecting portions connected through three magnetic columns to form a first side and a second side opposite to each other. The first winding set and the second winding set are made by a flat conductive body, and spaced apart on the middle magnetic column at a distance. The first winding set includes two first conducting portions connected through a first horizontal portion. The second winding set includes two second conducting portions connected through a second horizontal portion. The first horizontal portion and the second horizontal portion are exposed to the first side, and the two first conducting portions and the two second conducting portions are extended to the second side.