fig2 f is formed when the manufacturing of a light emitting diode structure of another embodiment of the present invention is finished the process continues on to the cutting of the dies of the light emitting diode to finish the manufacturing of a light emitting diode device in still another embodiment of the present invention a first contact layer 302 is first formed on a epitaxial substrate 300 and then an illuminating epitaxial structure composed of a cladding layer of a first type 304 an active layer 306 and a cladding layer of a second type 308 is sequentially formed a second contact layer 310 is formed on the illuminating epitaxial structure and a structure as shown in fig3 a is formed afterwards a first transparent conductive layer 312 is formed on the second contact layer 310 and a reflective layer 314 is formed on the first transparent conductive layer 312 as shown in fig3 c then a metal substrate 316 is formed on the reflective layer 314 and a structure as shown in fig3 d is formed then the epitaxial substrate 300 is removed to expose a surface of the first contact layer 302 the first contact layer 302 and the structure thereon are turned over and then a second transparent conductive layer 318 is formed on the surface of the first contact layer 302 an ohmic contact layer 320 is formed on part of the second transparent conductive layer 318 and a structure as shown in fig3 f is formed when manufacturing of a light emitting diode structure of the embodiment of the present invention is finished the process continues on to the cutting of the dies.