The present invention discloses a light-emitting diode with enhanced brightness and a method for fabricating the same. The light-emitting diode comprises: an epitaxial LED structure having at least one lighting-emitting active layer with a plurality of spacers inside the lighting-emitting active layer; at least one conductive contact, formed on the bottom surface where no spacer is formed inside the lighting-emitting active layer; a transparent material layer formed in the spacers; an adhesion layer formed between the transparent material layer and a permanent substrate; a bottom electrode formed on the bottom surface of the permanent substrate; and an opposed electrode formed on the top surface of the epitaxial LED structure.