The present invention discloses an LED (light emitting diode), which primarily includes a transparent window, such as a glass substrate, an LED epitaxial layer including at least an active layer, and a transparent conductive film formed between the transparent window and the LED epitaxial layer. The transparent conductive film can be oxides, nitrides or fluorides of metals, for example, ITO, InO, SnO, ZnO, etc. By involving the transparent conductive film, current spreading is improved and resistance is reduced because of larger cross section areas provided, particularly compared with the conventional spin on glass or polymer adhesives. Additionally, light-emitting efficiency can be improved since the conventional opaque substrate, such as a GaAs substrate on which the active layer is grown can be etched away after the transparent window and the active layer are combined with the transparent conductive film.