A polarizer includes a polarizer base and a plurality of protrusive microstructures being arranged on the polarizer base. The microstructure includes at least two layers of curing-light or thermosetting resin materials. The manufacturing method of the curing-light or thermosetting resin materials includes: providing a polarizer base and coating at least two layers of curing-light or thermosetting resin materials on the polarizer base; and arranging a plurality of lighting dots or heating dots on the curing-light or thermosetting resin materials such that the curing-light or thermosetting resin materials shrink and the lighting dots or heating dots are centers of the shrinkage to form a plurality of protrusive microstructures. In addition, a liquid crystal panel includes the above-mentioned polarizer.