A light emitting device includes an LED chip, a light-transmissible member and a light-reflecting member. The LED chip has a plurality of interconnecting side surfaces having a roughened structure and a plurality of corners. The light-transmissible member covers the side surfaces and the corners and includes a light-transmissible material layer having a breadth value W(A) of a viscosity coefficient (A) range of the light-transmissible material, which satisfies a relation of W(A)∝B*D/C: where B represents a thickness of the light-transmissible material layer, represents a thickness of the LED chip measured from the first surface to the second surface, and D represents a roughness of the roughened structure. A method for manufacturing the light emitting device is also provided.