A multi-functional semiconductor refrigerating and warming dual-purpose box includes a box body, a refrigerating and heating unit, a composite condenser unit, and a liquid delivering pump. The box body includes two independent rooms, a bottom machine room, an upper working room, and a lower working room. The refrigerating and heating unit includes an upper room semiconductor refrigerating and heating unit and a lower room semiconductor refrigerating and heating unit, the upper room semiconductor refrigerating and heating unit comprising an external heat exchanger of the upper room, a first semiconductor chilling plate, and an internal heat exchanger of the upper room. The composite condenser unit and the liquid delivering pump are connected to the external heat exchanger of the upper room and the external heat exchanger of the lower room through pipes. A manufacturing method of a multi-functional semiconductor refrigerating and warming dual-purpose box is also provided.