The fabrication process for the blue GaN inorganic light emitting diode (ILED) on flexible polyimide (PI) substrate by laser lift off (LLO) method was demonstrated. The GaN epi-structure was grown on patterned sapphire wafer. GaN samples were temporary bonded with polyimide substrate by flexible silver epoxy. Separation of the whole GaN LED film from GaN/sapphire wafer was accomplished using a single KrF excimer (248 nm) laser pulse directed through the transparent sapphire wafer. Device fabrication was carried out on both rigid silicon and flexible polyimide substrate, and I-V performance for both devices was measured. The optimized LLO process for the whole GaN LED film transfer would be applicable in flexible LED applications without compromising electrical properties.