Provided is a light emitting device having a phosphor layer on a surface of a semiconductor light emitting element and reducing unevenness in light distribution color, and a method of manufacturing the same. A light emitting device 100 includes a light emitting element 20 with a supporting body which is composed of a semiconductor light emitting element 1 and a supporting body 10, and a phosphor layer 7 which continuously covers an upper surface and side surfaces of the semiconductor light emitting element 1, and side surfaces of the supporting body 10. The phosphor layer 7 is configured such that at least a lower portion of the side surface of the supporting body 10 is thinner than the upper surface and the side surface of the semiconductor light emitting element 1. Such a configuration of the phosphor layer can be formed by applying a spray-coating of a slurry containing phosphor particles and a thermosetting resin in a solvent on the semiconductor light emitting element 1 side of the light emitting element 20 which has the supporting body.