A light reflecting lens includes a lens body, a light diffusion layer, and a light-transmitting cover layer. The lens body has a front surface and a back surface opposite to each other. The light diffusion layer includes spread aggregates formed by spraying a dispersion of light-transmitting resinous micro-beads and is formed on one of the front and back surfaces of the lens body. The light-transmitting cover layer is formed on the light diffusion layer. The spread aggregates have a mean aggregate size such that the light reflecting lens has a haze not larger than 3% and a transmittance not less than 3%.