Recently many studies being carried out to increase the light efficiency of LED. The external quantum efficiency of LED, generally the light efficiency, is determined by the internal quantum efficiency and the light extraction efficiency. The internal quantum efficiency of LED was already reached to more than 90%, but the light extraction efficiency is still insufficient compared with the internal quantum efficiency because the total internal reflection is generated in the interface between the LED chip and air. Thus, we studied about flip chip LED with PSS and performed the optical simulation which find more optimized PSS for flip chip LED to increase the light extraction efficiency. Decreasing of the total internal reflection and effect of diffused reflection according to PSS improved the light extraction efficiency. To get more higher the efficiency, we simulated flip chip with PSS that the parameters are arrangement, edge spacing, radius, height and shape of PSS.