Abstract: A light-emitting device with a reflection layer is disclosed. The reflection layer is formed on a light emitting stack structure. A second substrate is subsequently combined with the reflection layer, and then the original substrate of the stack structure is removed, such that the second substrate becomes the substrate of the device. The reflection layer can effectively reflect the light emitted from the light emitting stack structure and directed to the substrate, and thus can increase the light-emitting efficiency of a surface-emitting type light-emitting device. The invention can also convert a light-emnitting device using an insulated substrate to be the one having vertical type electrode structure so as to effectively reduce the wafer area used for a die and facilitate subsequent wiring and packaging processes using traditional mechanisms.