The present disclosure is relates to a TPU ball structure and a manufacturing method thereof. The TPU ball structure includes a ball bladder layer, a yarn layer and a surface layer. The ball bladder layer is made of TPU material. The yarn layer is made of TPU material, and the yarn layer is disposed to cover the ball bladder layer. The surface layer is made of TPU material, and the surface layer is disposed to cover the yarn layer. The above layers of the TPU ball structure are made of TPU material to satisfy a requirement for environmental protection, and are recyclable. There is no need to use adhesive to adhere the above layers of the TPU ball structure. Therefore, the peeling strength between the layers of the TPU ball structure can be increased so that the whole peeling strength of the TPU ball structure can be increased.