Embedded element substrate and manufacturing method thereof

The invention discloses an embedded element substrate and a manufacturing method thereof, and the manufacturing method comprises the steps: drilling a composite inner layer circuit structure to form a chip accommodation groove, enabling an element contact end of a circuit layer to protrude out of a setting side wall in the groove, placing a chip element into the groove, and enabling a surface contact to be connected with the element contact end; or providing two composite inner-layer circuit structures, enabling the element contact end of the circuit layer to protrude out of the side surface of the first composite inner-layer circuit structure, and bonding the second composite inner-layer circuit structure with the other surface of the chip element after the surface contact of the chip element is connected with the element contact end; according to the manufacturing method, the chip element directly penetrates through the at least two circuit layers, and the surface contact is connected with the at least one