The present invention provides a method of manufacturing a light-emitting device and an evaporation donor substrate, by which the precision of patterning of an EL layer of each color can be improved in manufacture of a full color flat panel display using emission colors of red, green, and blue. A first substrate which includes a reflective layer including an opening portion, a heat insulating layer including an opening portion in a position overlapped with the opening portion of the reflective layer over the reflective layer, a light absorption layer covering the opening portion of the reflective layer and the opening portion of the heat insulating layer over the heat insulating layer, and a material layer over the light absorption layer is used. While one surface of the first substrate is disposed close to a deposition target surface of a second substrate, the first substrate is irradiated with light from the other surface of the first substrate. The irradiation light is absorbed in the light absorption layer in the position overlapped with the opening portion of the reflective layer to heat an evaporation material. The heated evaporation material is evaporated onto the second substrate.