Provided is a prism sheet for a backlight unit capable of attaining desired luminance in the front direction, and securing a sufficient viewing angle in the direction perpendicular to the orientation direction of the prism array. The prism sheet comprises one or more resin layers, an outermost resin layer of the one or more resin layers comprising a prism array, wherein on a surface of at least one of the one or more resin layers, micro linear grooves are formed to be parallel to, or to intersect at an acute angle with, an orientation direction of the prism array. An average number of existing micro linear grooves per unit length in a direction perpendicular to an average orientation direction of the micro linear grooves is preferably no less than 30/mm and no greater than 10,000/mm. The micro linear grooves are preferably irregular in length, width or pitch.