PURPOSE: To provide a method for easily manufacturing a highly-efficient stereoscopic image display panel, and a sheet which controls the direction of a light beam.

CONSTITUTION: A photosetting resin layer 2 is formed on a polycarbonate resin substrate 1, onto which a photomask 3 for a display panel and a controlling sheet 4 to control the direction of light beams are layered sequentially. Many conical recesses 40 are formed in the controlling sheet 4. A part of the thermosetting resin layer 2 where ultraviolet rays are cast is set and a part not exposed to the light is developed and removed, whereby the stereoscopic display panel is manufactured. In this case, because of many conical recesses 40 formed in the controlling sheet 4, the parallel beams cast to the conical surfaces of the sheet 4 are bent at fixed angles and then guided into the resin layer 2. Therefore, the whole outer periphery of the display part can be processed into the shape of a trapezoid in cross section.