According to one embodiment, a light emitting device includes a semiconductor light emitting element to emit a first light, a mounting member, first and second wavelength conversion layers and a transparent layer. The first wavelength conversion layer is provided between the element and the mounting member in contact with the mounting member. The first wavelength conversion layer absorbs the first light and emits a second light having a wavelength longer than a wavelength of the first light. The semiconductor light emitting element is disposed between the second wavelength conversion layer and the first wavelength conversion layer. The second wavelength conversion layer absorbs the first light and emits a third light having a wavelength longer than the wavelength of the first light. The transparent layer is provided between the element and the second wavelength conversion layer. The transparent layer is transparent to the first, second, and third lights.