A Light Emitting Diode (LED) packaging structure comprises an LED die, a package body, and an optical element. The package body wraps the LED die, and the optical element is disposed on the package body. A light beam emitted by the LED die passes through the optical element and is split into a plurality of sub-light beams, and each of sub-light beams is individually projected onto an image plane corresponding to the optical element. Therefore, the LED packaging structure is applied to an LED stereoscopic display device, so that left eye and right eye of a viewer may respectively receive light beams emitted by different LED dies, so as to view a stereoscopic image, thereby solving a problem of a conventional stereoscopic display device that the stereoscopic image may be viewed in only a single viewable area.