A high-efficiency semiconductor light emitting diode and a method for manufacturing the same are provided. The semiconductor LED has high internal quantum efficiency and can reduce the bad effect caused by the crystal defect. In the semiconductor light emitting diode, a conductive substrate has a three-dimensional top surface, and a light-emitting stack structure has a three-dimensional structure and includes an n-type nitride semiconductor layer, an active layer, and a p-type nitride semiconductor layer, which are sequentially formed on the conductive substrate. A p-electrode is formed on the p-type nitride semiconductor layer, and an n-electrode is formed on a bottom surface of the conductive substrate.