The invention provides a composite material pipe fitting structure applied to the technical field of automobile composite material pipe fittings, and further relates to a manufacturing method of the composite material pipe fitting structure. The composite material pipe fitting structure comprises a composite material pipe fitting (1); the composite material pipe fitting (1) is provided with an upper step surface I (5) and a lower step surface I (6); an upper step surface II (7), a middle step surface (8) and a lower step surface II (9) are arranged on a metal pipe fitting (3); the lower step surface II (9) of the metal pipe fitting (3) is inserted into the lower step surface I (6) of the composite material pipe fitting (1); and an adhesive layer is arranged between the lower step surface II (9) and the lower step surface I (6). The composite material pipe fitting structure disclosed by the invention is simple in structure and low in cost, the thickness of the adhesive layer can still be controlled when a tool is not used, and on the condition that the area of the adhesive layer is effectively reduced, or the arrangement area of the adhesive layer is insufficient, the connection strength is effectively improved.