A GaN LED structure with a short period superlattice contacting layer is provided. The LED structure comprises, from the bottom to top, a substrate, a double buffer layer, an n-type GaN layer, a short period superlattice contacting layer, an active layer, a p-type shielding layer, and a contacting layer. The feature is to avoid the cracks or pin holes in the thick n-type GaN layer caused during the fabrication of heavily doped (n>1.times.10.sup.19 cm.sup.-3) thick n-type GaN contacting layer, so that the quality of the GaN contacting layer is assured. In addition, by using short period heavily silicon doped Al.sub.1-x-yGa.sub.xIn.sub.yN (n.sup.++-Al.sub.1-x-yGa.sub.xIn.sub.yN) to grow a superlattice structure to become a short period superlattice contacting layer structure, which is used as a low resistive n-type contacting layer in a GaInN/GaN MQW LED. In the following steps, it is easier to form an n-type ohmic contacting layer, and the overall electrical characteristics are improved. It also lowers the operating voltage of the entire element so that the energy consumption during operation is reduced and the yield rate is increased.