Disclosed are a vertical GaN light emitting diode and a method for manufacturing the same. The vertical GaN light emitting diode comprises a first conductive GaN clad layer with an upper surface provided with a first contact formed thereon, an active layer formed on a lower surface of the first conductive GaN clad layer, a second conductive GaN clad layer formed on a lower surface of the active layer, a conductive adhesive layer formed on the second conductive GaN clad layer, and a conductive substrate, with a lower surface provided with a second contact formed thereon, formed on a lower surface of the conductive adhesive layer. The method for manufacturing the vertical GaN light emitting diodes comprises the step of removing the sapphire substrate from the light emitting structure so as to prevent the damages on a GaN single crystal plane of the structure.