An electroluminescent device includes a conduction substrate, a reflection layer, a patterned transparent conduction layer, at least one light emitting diode (LED) element, a first contact electrode and a second contact electrode. The reflection layer is disposed on the conduction substrate, and the patterned transparent conduction layer is formed on the reflection layer. The LED element is formed on the patterned transparent conduction layer, and the LED element includes a first semiconductor layer, a light emitting layer and a second semiconductor layer in sequence. The second semiconductor layer is disposed on the patterned transparent conduction layer and the reflection layer. The first contact electrode is disposed at one side of the first semiconductor layer, and the second contact electrode is disposed at one side of the conduction substrate.