An alternating current light emitting diode device is disclosed, which comprises a substrate having a supporting surface and two supporting elements locating on the two sides of the supporting surface; a plurality of LED grains set on the supporting surface; a first chip resistor set on one of the two supporting elements; and a plurality of electrical wires providing electrical connections between the LED grains, and between the LED grain and the first chip resistor. Therefore, the total wattage of the AC LED device can be lowered to a designed range by using a chip resistor with proper resistance, and the total illumination efficiency can be increased.