The invention discloses a microfluidic chip used for single-cell-impedance flow detection and a processing method thereof, and relates to the technical field of cell detection and analysis chips. Themicrofluidic chip used for the single-cell-impedance flow detection comprises a top layer, an electrode-flow channel layer, and a lower basal plate layer. The lower basal plate layer comprises a flowchannel, and two pairs of differential electrode pairs; the flow channel comprises an input section, an output section and a middle detection section; and the differential electrode pairs are insertedinside the middle detection section, share the same height with the side wall of the flow channel, and are rightly placed face to face. Three-dimensional self-aligning electrodes require no aligned substrate bonding of conventional metal film electrodes; moreover, configuration of the differential electrode pairs, as well as intra-electrode detection areas of the three-dimensional electrodes rightly placed face to face which are close to volumes of cells to be measured, facilitates improvement of cell D detection sensitivity. In terms of processes, the whole electrode-flow channel layer is formed by performing casting with the same material, so that, extra sacrificial layer lithography caused by electrodes and flow channels constructed by different materials in the same components is avoided; and thus, the processes are greatly simplified with cost reduced.