The invention relates to the distribution of a current barrier layer, a light-emitting diode which is corresponding to an upper electrode and a process for preparation, belonging to the technical field of semiconductor photoelectrons. The structure comprises an upper electrode (10), a current spreading layer (100), an upper limiting layer (300), an active region (200), a lower limiting layer (400), a buffer layer (500), an under-layer (600) and a lower electrode (20), and further comprises a current barrier layer (120) located on the right lower portion of the upper electrode, wherein the distribution of the current barrier layer is corresponding to the upper electrode, a conductive light anti-reflection layer (101) is arranged between the upper electrode and the current spreading layer inside the conductive light anti-reflection layer or the current spreading layer or the upper limiting layer or the active region, or inside adjacent two layers, three layers or four layers, wherein the current barrier layer is realized through the post techniques. The current barrier layer corresponding to the upper electrode nearly completely avoids light and heat loss generated by idle current, thereby increasing the light extraction efficiency of the LED, and increasing the light emitting intensity, and the structure reduces the generation of heat, which is especially suitable for the preparation of large-power LEDs.