A method of manufacturing a light emitting device , the method comprising: mounting a light emitting element in a package in which a recess is defined, the light emitting element being mounted on a bottom surface defining the recess ; forming a first reflecting layer by covering lateral surfaces defining the recess with a first resin containing a first reflecting material ; forming a second reflecting layer by covering the bottom surface defining the recess with a second resin containing a second reflecting material , such that the second reflecting layer is in contact with the first reflecting layer , wherein the step of forming the second reflecting layer comprises: disposing the second resin on the bottom surface in the recess at a position between the lateral surfaces of the recess and the light emitting element , by potting, applying a centrifugal force to the package about an axis of rotation such that the bottom surface defining the recess is positioned outward of the axis of rotation , so as to change a shape of the second resin such that the second resin covers an entirety of the bottom surface defining the recess that is exposed from the first reflecting layer , and curing the second resin while applying the centrifugal force; disposing a phosphor-containing layer on the second reflecting layer and the light emitting element , the phosphor-containing layer comprising a third resin that contains a phosphor; characterized in that the first reflecting material and the second reflecting material are formed of different types of materials. mounting a light emitting element in a package in which a recess is defined, the light emitting element being mounted on a bottom surface defining the recess ; forming a first reflecting layer by covering lateral surfaces defining the recess with a first resin containing a first reflecting material ; forming a second reflecting layer by covering the bottom surface defining the recess with a second resin containing a second reflecting material , such that the second reflecting layer is in contact with the first reflecting layer , wherein the step of forming the second reflecting layer comprises: disposing the second resin on the bottom surface in the recess at a position between the lateral surfaces of the recess and the light emitting element , by potting, applying a centrifugal force to the package about an axis of rotation such that the bottom surface defining the recess is positioned outward of the axis of rotation , so as to change a shape of the second resin such that the second resin covers an entirety of the bottom surface defining the recess that is exposed from the first reflecting layer , and curing the second resin while applying the centrifugal force; disposing the second resin on the bottom surface in the recess at a position between the lateral surfaces of the recess and the light emitting element , by potting, applying a centrifugal force to the package about an axis of rotation such that the bottom surface defining the recess is positioned outward of the axis of rotation , so as to change a shape of the second resin such that the second resin covers an entirety of the bottom surface defining the recess that is exposed from the first reflecting layer , and curing the second resin while applying the centrifugal force; disposing a phosphor-containing layer on the second reflecting layer and the light emitting element , the phosphor-containing layer comprising a third resin that contains a phosphor; <EOS>