In a light emitting device, it is preferable that a surface of a film below a light-emitting element has flatness. Therefore, treatment such as planarization of a surface of a film is performed after forming the film. The present invention proposes a structure of a light-emitting device that can make the foregoing planarization easier. The same layer as a wiring formed on a first film is used to manufacture a second film. Herewith, a portion of the first film below a light-emitting element can be prevented from being etched to form unevenness at a surface of the first film during the formation of the wiring. In addition, a surface of a third film is made higher by providing the second film to enable local planarization.

A display device using an organic light emitting element is provided which is structured so as to ensure excellent display performance by avoiding dot defect and improve long-term reliability. The distance between an organic light emitting element and a sealing substrate is controlled using the top of a bank that is placed in a pixel portion and the top of an insulating film that is placed in a driving circuit portion. As a result, a gap is provided between the organic light emitting element and the sealing substrate and a damage to the organic light emitting element can be avoided. Furthermore, the sealing substrate can be as close to an element substrate as possible, thereby keeping the amount of moisture that enters the display device from its sides small.