An LED die includes a substrate, a pre-growth layer, a first insulating layer and a light emitting structure. The pre-growth layer, the first insulating layer and the light emitting structure are formed on the structure that order. The substrate includes a first electrode, a second electrode and an insulating part. The insulating part is formed between the first electrode and the second electrode. The LED die further includes a second insulating layer and a metal layer which are formed around the pre-growth layer. The present disclosure includes a method for manufacturing the LED die.