Abstract: This specification discloses a package structure of surface mounting light emitting diodes (LEDs) and the method of manufacturing the same. The package of the surface mounting LEDs is achieved by providing a substrate having a cavity and a plurality of pads. The plurality of pads are isolated from each other. The cavity is formed from the upper surface of the substrate downward to the bottom so that the LED chips are wholly inlaid in the cavity. Bonding wires couple the LED chips and the plurality of pads. A cope is filled in the cavity and covers the surface of the substrate for protecting the LED chips sand the bonding wire. In comparison with prior arts, the thickness of the structure disclosed in the invention is reduced by inlaying the LED chips in the cavity. Furthermore, the light emits from multiple surface of the LED.