Abstract: A semiconductor refrigeration chip and a method for manufacturing same are provided. The method includes: providing a semiconductor refrigeration assembly, where the semiconductor refrigeration assembly includes a first insulating and heat-conducting layer and a second insulating and heat-conducting layer provided opposite to each other and a semiconductor layer arranged between the first insulating and heat-conducting layer and the second insulating and heat-conducting layer, a side of the semiconductor refrigeration assembly provided with the first insulating and heat-conducting layer is a cold end, and a side of the semiconductor refrigeration assembly provided with the second insulating and heat-conducting layer is a hot end; and forming a packaging structure, and causing the packaging structure to cover a side wall of the semiconductor refrigeration assembly and define a first groove with the first insulating and heat-conducting layer, to obtain the semiconductor refrigeration chip.