A donor film for a laser induced thermal imaging method capable of improving the optical efficiency of an emission layer, a light emitting device using the same, and a method of manufacturing the light emitting device are provided. The donor film for a laser induced thermal imaging method includes a base substrate, a light to heat conversion layer (LTHC) provided on the base substrate and having a pattern with a predetermined step difference, and a transfer layer provided on the LTHC. It is possible to improve the optical efficiency of the emission layer by patterning the transfer layer using the LTHC having the pattern with a predetermined step difference.