A structure of LED of high heat-conducting efficiency is to provide a copper substrate having a plurality of indentations. An insulating layer is formed on the surface of the substrate and the bottom of the indentations. Meanwhile, a set of metallic circuits is formed on the insulating layer of the substrate, and a layer of insulating lacquer is coated on the surface of the metallic circuits, where there is no electric connection and no enclosure. A tin layer is coated on the insulating layer of the indentation and the metallic circuits, where there is no insulating lacquer. Furthermore, a set of light-emitting chips are die bonded on the tin layer of the indentation. Next, the light-emitting chips and the metallic circuits are electrically connected by a set of gold wires. Moreover, a ringed object is arranged on the surface of the substrate, such that the light-emitting chip set, the gold wires and the metallic circuits are enclosed therein. Meanwhile, a fluorescent glue is attached to the light-emitting chip set, the gold wires and the metallic circuits. Eventually, an epoxy resin is filled into the interior of the ringed object to be dry for forming an epoxy resin layer. Thus, a packaging manufacture of LED is completed.