To provide a light diffusing sheet to be used for a back light unit such that adjustment of the optical axis is not required but the sheet has high luminance and no irregularity.

The light diffusing sheet consists of a base layer 4, an upper beads layer 6 formed on the top face of the base layer 4, and a lower beads layer 8 formed on the lower side of the base layer 4. As for the base layer 4, a noncrystalline synthetic resin is used as the main component. The light diffusing sheet 2 has no optical axis. The upper face of the light diffusing sheet 2 is made non-smooth by the upper beads layer 6, and the lower face of the sheet 2 is made non-smooth by the lower beads layer 8.