Provided are a highly transmissive optical thin film having an improved structure, in which, optical reflection (due to a difference in the refractive index between a semiconductor material and the air, when light is extracted from a semiconductor light emitting device into the air) may be suppressed, an optical output loss may be reduced and light transmittance efficiency may be maximized or increased, a semiconductor light emitting device having the same, and methods of fabricating the same. The optical thin film may include a first material layer having a first refractive index, a second material layer formed on the first material layer and having a second refractive index that is smaller than the first refractive index, and a graded-refractive index layer interposed or inserted between the first material layer and the second material layer and having a multi-layer structure in which refractive index distribution gradually decreases in the range between the first refractive index and the second refractive index as the refractive index distribution progresses from the first material layer toward the second material layer.