A double-sided chip on film (COF) packaging structure and a manufacturing method thereof are disclosed. The double-sided COF structure includes a metal layer, a first insulating layer, a second insulating layer, a chip, and an encapsulant. The first insulating layer and second insulating layer are disposed on a first surface and a second surface of metal layer respectively. The first surface and second surface are opposite. The first insulating layer includes a first part and a second part separated from each other. An accommodating space is existed between the first part and the second part and a part of the first surface is exposed. The chip is accommodated in the accommodating space and disposed on the exposed part of the first surface. The encapsulant fills the spaces between the chip and the first part and between the chip and the second part to form the double-sided COF packaging structure.