A light diffusing sheet (21) including a main body. The main body is made of a transparent resin matrix material (211), and a plurality of first light diffusion particles (212) and a plurality of second light diffusion particles (213) dispersed in the transparent resin matrix material uniformly. A refractive index of the second light diffusion particles is greater than that of the first light diffusion particles. The light diffusing sheet has improved light diffusing capability.