A light emitting diode comprises a multi-layer semiconductor, a first electrode and a second electrode. The multi-layer semiconductor has a light emitting active layer substantially perpendicular to the predetermined surface, a first semiconductor layer located on a surface of the light emitting active layer and a second semiconductor layer located on an opposite surface of the light emitting active layer. The first electrode is provided adjacent to and electrically connect to the first semiconductor layer. The second electrode is provided adjacent to and electrically connect to the second semiconductor layer. In addition, a method of fabricating LED element and a light emitting device having the LED elements are provided.