Abstract: The present invention relates to a light emitting device having a plurality of non-polar light emitting cells and a method of fabricating the same. Nitride semiconductor layers are disposed on a Gallium Nitride substrate having an upper surface. The upper surface is a non-polar or semi-polar crystal and forms an intersection angle with respect to a c-plane. The nitride semiconductor layers may be patterned to form light emitting cells separated from one another. When patterning the light emitting cells, the substrate may be partially removed in separation regions between the light emitting cells to form recess regions. The recess regions are filled with an insulating layer, and the substrate is at least partially removed by using the insulating layer.