An integrally formed high-efficient multi-layer light-emitting device is provided, which includes a heat dissipation seat, a plurality of light-emitting dies, and a lead frame. The heat dissipation seat includes a chamber having an accommodating space, and a groove having two inclined inner sidewalls is formed around the periphery of a bottom of the chamber, The groove is very fine so that only very small amounts of the phosphor and silicone are used for filling the groove and covering the light-emitting dies, and thereby the material cost and the manufacturing cost are greatly reduced. The light can be reflected out of the chamber so that the brightness and the evenness of the light output will be improved.