A resin sheet containing dispersed particles which is thin and lightweight, and has excellent mechanical strength and light-diffusing properties. The resin sheets may be used in liquid crystal displays. A resin sheet having a hard coat layer, an epoxy resin layer containing 100 parts by weight of the resin to 200 parts by weight of a diffuser having a refractive index different from that of the epoxy resin and having an average particle diameter from 0.2 to 100 m, and a thin metal layer as a reflecting layer, wherein the diffuser localizes so as to have a concentration distribution in the direction of the thickness of the epoxy resin layer. A resin sheet having dispersed particles which is obtained by superposing a reflecting layer, an inorganic gas barrier layer, or a color filter layer thereon. A process for producing the resin sheet having a color filter layer.