A photoelectric transmitting or receiving device and the manufacturing method thereof are provided. The photoelectric transmitting device comprises a substrate, a first conductive layer, a second conductive layer and a photoelectric transducing chip. The substrate has an upper surface and a recess and is made of a composite material. The recess is defined by a bottom surface and an inner lateral wall extended upwardly from the bottom surface to the upper surface. The first conductive layer and the second conductive layer are formed by using laser to activate the composite material of the substrate. The first conductive layer is disposed on the bottom surface of the recess, and is extended outwardly along the inner lateral wall of the recess and the upper surface of the substrate. The second conductive layer is electrically insulated from the first conductive layer and is extended outwardly along the upper surface of the substrate. The photoelectric transducing chip is disposed on the bottom surface of the recess and electrically connected to the first conductive layer disposed on the bottom surface of the recess and to the second conductive layer, respectively.