The present application discloses a super junction device, comprising: an N-type redundant epitaxial layer and an N-type buffer layer sequentially formed on an N-type semiconductor substrate; wherein a trench-filling super junction structure is formed on the N-type buffer layer; a backside structure of the super junction device comprises a drain region; the N-type semiconductor substrate is removed in a backside thinning process, and the N-type redundant epitaxial layer is completely or partially removed in the backside thinning process; the resistivity of the N-type semiconductor substrate is 0.1-10 times the resistivity of a top epitaxial layer; the resistivity of the N-type redundant epitaxial layer is 0.1-10 times the resistivity of the N-type semiconductor substrate, and the resistivity of the N-type redundant epitaxial layer is lower than the resistivity of the N-type buffer layer. The present application further discloses a method for manufacturing a super junction device.