A prism sheet capable of enhancing light efficiency and viewing angle characteristics, a backlight unit using the prism sheet, and a method for fabricating the prism sheet are disclosed. The prism sheet includes a transparent substrate, a plurality of grooves formed in an upper surface of the transparent substrate to extend in a parallel direction with each other and to be uniformly spaced apart from one another by a predetermined distance, a plurality of reflection patterns respectively formed in the grooves, and a plurality of lenticular lenses formed on the upper surface of the transparent substrate formed with the reflection patterns.