A method to improve light extraction efficiency of a light emitting element such as an electroluminescent element is disclosed. Over a substrate, a first electrode, a light emitting layer, and a second electrode are sequentially stacked. The first electrode is a reflective electrode. The second electrode is an electrode which transmits visible light, and light emitted from the light emitting layer is extracted from the second electrode. In contact with a surface of the second electrode, many fine particles are provided. The fine particles have a refractive index which is equal to or higher than that of the second electrode. Light which passes through the second electrode is scattered and refracted by the fine particles. Accordingly, the amount of light which is totally reflected at an interface between the second electrode and a gas is reduced, and light extraction efficiency is improved.