A method for manufacturing a high efficiency light-emitting diode (LED) is disclosed. In the method, a substrate is provided, in which an N-type buffer layer, an N-type cladding layer and an active layer are stacked on the substrate in sequence. A first P-type cladding layer is formed on the active layer. Next, a growth-interruption step is performed, and a catalyst is introduced to form a plurality of nuclei sites on a surface of the first P-type cladding layer. A second P-type cladding layer is formed on the first P-type cladding layer according to the nuclei sites, so that the second P-type cladding layer has a surface with a plurality of mesa hillocks. Then, a contact layer is formed on the second P-type cladding layer. Subsequently, a transparent electrode is formed on the contact layer.