The embodiments of the present invention provide a stereoscopic display device and a method for manufacturing the same, relating to the technical field of display; the stereoscopic display device and the method for manufacturing the same can reduce Moire fringe phenomenon during displaying of a naked eye 3D display device. The stereoscopic display device comprises a display panel and a grating, wherein the display panel comprises a plurality of first display units and a plurality of second display units, the plurality of first display units and the plurality of second display units are arranged alternately in a Y direction of the display panel; the grating comprises a plurality of optical structures arranged parallel to each other; a preset angle β is arranged between the optical structure and an X direction of the display panel, thereby reducing Moire fringe phenomenon during displaying.