An LED epitaxial structure includes a substrate, a buffer layer and an epitaxial layer. The buffer layer is grown on a top surface of the substrate, and the epitaxial layer is formed on a surface of the buffer layer. The epitaxial layer has a first n-type epitaxial layer and a second n-type epitaxial layer. The first n-type epitaxial layer is formed between the buffer layer and the second n-type epitaxial layer. The first n-type epitaxial layer has a plurality of irregular holes therein. The first n-type epitaxial layer has a doping concentration which varies along a thickness direction of the first n-type epitaxial layer.