An LED die includes a substrate, a first semiconductor layer, an active layer, a second semiconductor layer, a transparent conductive layer, a first electrode and a second electrode. The first semiconductor layer, the active layer, the second semiconductor layer and the transparent conductive layer are successively formed on the substrate. The first electrode and the second electrode respectively is formed on the first semiconductor layer and the transparent conductive layer. A plurality of grooves defined on the first semiconductor layer, and a plurality of hole groups defined on the second semiconductor layer. The present disclosure also provides a method of manufacturing the LED die.