A front and rear covering type LED package structure includes an insulating body, a substrate unit, at least one light-emitting element, and a package colloid. The insulating body has a receiving space. The substrate unit has two electrode pins separated from each other. Each electrode pin has one side covered by the insulating body. Each electrode pin has another side bent into a U-shape and exposed outside the insulating body in order to cover two opposite lateral sides and front and rear sides of the insulating body by a front and rear covering method. The at least one light-emitting element is received in the receiving space and electrically connected with the two electrode pins of the substrate unit. The package colloid is filled into the receiving space of the insulating body.