An AC light emitting diode is provided to improve the quantum efficiency and the luminous efficiency by using the non-polarity substrate instead of polarity substrate. A light emitting diode is connected to the AC power source and is operable. The light emitting diode comprises a plurality of light emitting cells(30), and the tandem array of the light emitting cells and a wiring(37). A plurality of light emitting cells are arranged on one board(21) into two dimension. The light emitting cells are electrically connected by wirings. The light emitting cells comprise the tandem array serially by being connected through the wirings. The board is the substrate of non-polar.
