A flip light emitting chip and a manufacturing method thereof are disclosed, wherein the flip light emitting chip comprises an N-type semiconductor layer, an active region, a P-type semiconductor layer, a reflective layer, a barrier layer, a bonding layer, a first insulating layer, an extended electrode layer, a second insulating layer, an N-type electrode, and a P-type electrode sequentially grown from a substrate. The first insulating layer has at least one first channel and at least one second channel. A first extended electrode portion and a second extended electrode portion of the extended electrode layer are respectively formed on the first insulating layer and extended to the N-type semiconductor layer via the first channel and to the barrier layer via the second channel. The second insulating layer has at least one third channel and at least one fourth channel. The N-type electrode extends to the first extended electrode portion through the third channel and the P-type electrode extends to the second extended electrode portion through the fourth channel.