The invention provides a graded-index material distributed bragg reflector (DBR) and a manufacturing method thereof. The method comprises the following steps: 1) providing a substrate, and preparing a transition layer on the surface of the substrate, wherein the refractive index of the lower surface of the transition layer is in match with that of the substrate, and the transition layer has the consistent, stepped or gradient reflective rate distribution; 2) preparing the DBR through high reflective rate material layers and low reflective rate material layers by alternating and repeating on the surface of the transition layer, wherein the high reflective rate material layers and/ or the low reflective rate material layers are the graded-index material layer; the DBR can be formed by overlapping one or more sets. According to the method, the graded-index materials are prepared by the grazing incidence angle coating process and used for forming the DBR structure; the DBR structure has less cycle, is high in performance, and can be effectively integrated with different substrates, so that the production cost can be obviously reduced, the light outgoing efficiency of a device can be increased, and application of the DBR is promoted.