The invention discloses a special resistor for a flexible LED lamp strip and a manufacturing method of the resistor. The resistor comprises an insulating substrate, wherein back electrodes are symmetrically printed on both sides of the back of the insulating substrate, and each back electrode comprises a first back electrode part and a second back electrode part which are arranged at an interval; a resistance layer connected on the edge of the back electrodes in a lapping way is printed in the middle of the back of the insulating substrate, and an insulating protective layer is printed on the resistance layer; side electrodes are respectively sputtered on the two side elevations of the insulating substrate, and the side electrodes extend to the front of the insulating substrate to be connected on the edge of the front of the insulating substrate in a lapping way to be used as front electrodes; a nickel plating layer is formed on the side electrodes, a tin plating layer which completely covers the nickel plating layer is formed on the nickel plating layer, and the tin plating layer is connected with the end surface of the insulating protective layer. The special resistor provided by the invention has good integrity, stability and heat dissipation, has improvement on welding firmness of the resistor, and is favorable for further enhancing the power of a chip resistor.