A novel multiple-active-region tunneling-regenerated strained-quantum-well vertical-cavity surface-emitting lasers (VCSELs) with a greatef-than-unity differential quantum efficiency is proposed. This novel VCSELs is expected to have an improved performance, specifically, lower threshold current and higher output power. The optimum DBR reflectivity formula in terms of wall-plug efficiency is determined for this novel VCSELs with fixed supply current and series resistance as a parameter. At the same time, we discuss the relationship among wall-plug efficiency, supply current, series resistance and DBR reflectivity, which will play an important role in the device design and device preparation.