Abstract: A light emitting diode and a method for manufacturing the same are provided. The light emitting diode includes: a transparent substrate made of AlxGa1-xAs; a light emitting layer made of AlGaInP, stacked on the transparent substrate, and having a multiple layered epitaxially growing structure; a window layer made of GaP, stacked on the light emitting layer, and having a transparent structure with a great bandgap; an upper electrode layer overlying the window layer; and a lower electrode layer underlying the transparent substrate, wherein the x-value in AlxGa1-xAs is set to corresponding to the emission wavelengths of the light emitting layer so that the transparent substrate can have a great bandgap which make it to be transparent to the light emitted by the light emitting layer; and a window layer is used to increase the current diffusion from the upper electrode layer to the light emitting layer.