A high power LED has at least a porous material layer, a thermal conductive layer and a chip. The thermal conductive layer is disposed on the surface of the porous material layer and the chip is disposed on the thermal conductive layer. Heat generated by the chip is conducted from the thermal conductive layer to the porous material layer, and convected outside via the porous material layer. Thereby, surface area in contact with the air is increased and high thermal conductivity and high heat convection are also achieved.