A highly efficient III-nitride/II-Oxide light emitting device that has a n++-tunneling layer, which comprises at least one material selected from a group consisting of n++-GaN, n++-InGaN, n++-AlGaN, n++-AlGaInN, n++-ZnO, n++-ZnCdO, n++-ZnMgO, n++-ZnMgCdO, that is deposited on top of the p-layer in a LED structure. After that, a top n-layer is deposited above that n++-tunneling layer that may be a n+-layer and comprises at least one material selected from a group consisting of n+-GaN, n+-InGaN, n+-AlGaN, n+-AlGaInN, n+-ZnO, n+-ZnCdO, n+-ZnMgO, n+-ZnMgCdO or a top n-layer may also be a n++-layer and comprises at least one material selected from a group consisting of n++-GaN, n++-InGaN, n++-AlGaN, n++-AlGaInN, n++-ZnO, n++-ZnCdO, n++-ZnMgO, n++-ZnMgCdO so that the top n-layer is made highly conductive and show very rough surface.