Embedded passive device structure and its manufacturing method for mainly embedding the passive device structure in the printed circuit board are presented. In this structure, both the source electrode and the ground electrode of the passive device belong to the same level, and includes several source branches and several ground branches that are formed vertically on the inside of the dielectric layer of the circuit board which are connected, respectively, to avoid the conducting between the source electrode and the ground electrode during lamination. When it is in the form of the capacitor structure, through the use of the ultra-fine wiring technique, these source branches and ground branches are separated by a small gap between each other. Therefore, the side face area and quantities of the source branches and ground branches are both increased.