A light diffusing sheet of a structure in which a light diffusing layer is formed on at least one surface of a transparent film, the light diffusing layer including a resin coat layer having a minute unevenness shape and a low refractive index layer having a refractive index lower than that of the resin coat layer on the surface having a minute unevenness shape thereof, whereby the sheet can retain antiglare property, shows almost no white blurring to be recognized due to surface scattering, exhibits almost no birefringence, and is excellent in adherence and durability even when applied to a high definition LCD.