Electroluminescence is the light emission obtained by an electrical excitation energy passing through a phosphor under an applied high electrical field. The preparation and characterizations of light emitting ACPEL(alternating-current powder electroluminescent) cell based on ZnS:Cu powder are discussed. ACPEL device is useful for large flat panel display. Phosphor used in this work was prepared following conventional method with ZnS, CuBr₂ mixed powder at 1200℃ The structure is ITO/Insulating layer/Active layer/Insulating layer/Silver paste. Basic properties of insulating layer and binder used in this work was investigated to understand the effect of dielectrics