We report theoretical considerations regarding current spreading in GaN-based light emitting diodes (LEDs) fabricated with top-emission geometry, in which sheet resistances of both top transparent electrodes and n-layers are taken into consideration, whereas vertical resistance associated with the p-contact and the p-layer is neglected. The current spreading length (L-s) is inversely proportional to the injected current density (J(0)), namely, L-s proportional to J(0)(-1/2), and can be increased as the sheet resistances of either the transparent electrode or the n-layer are reduced. The effects of the material parameters (sheet resistances of transparent electrode and n-layer) on current spreading and hence the LED performance are discussed.