A light emitting device includes an epitaxial structure and a sheet-shaped wavelength converting layer. The sheet-shaped wavelength converting layer is disposed on the epitaxial structure and at least includes a first wavelength converting unit layer and a second wavelength converting unit layer. The first wavelength converting unit layer is disposed between the second wavelength converting unit layer and the epitaxial structure. An emission peak wavelength of the first wavelength converting unit layer is greater than an emission peak wavelength of the second wavelength converting unit layer. A full width half magnitude of the second wavelength converting unit layer is greater than a full width half magnitude of the first wavelength converting unit layer.