An LED epitaxial structure includes a substrate, a buffer layer, a functional layer and a light generating layer. The buffer layer is located on a top surface of the substrate. The functional layer includes a plurality of high-temperature epitaxial layers and low-temperature epitaxial layers alternatively arranged between the buffer layer and light generating layer. A textured structure is formed in the low-temperature epitaxial layer. A SiO2 layer including a plurality of convexes is located on the textured structure to increase light extraction efficiency of the LED epitaxial structure. A manufacturing method of the LED epitaxial structure is also disclosed.