The present application is to provide a light-emitting device comprising a metal reflective layer; a first transparent conductive oxide layer having a first refractive index; a second transparent conductive oxide layer having a second refractive index different from the first refractive index, and being between the metal reflective layer and the first transparent conductive oxide layer; and a light-emitting stack layer electrically connected to the second transparent conductive oxide layer substantially through the first transparent conductive layer; wherein there is no light absorbing material between the metal reflective layer and the first transparent conductive oxide layer.