An optical sheet including a plurality of optical anisotropic films is provided. The optical anisotropic films of the optical sheet are alternately stacked on one another. Each optical anisotropic film has a plurality of main axis refractive indexes nx, ny and nz. The main axis refractive indexes nx and ny are in-plane main refractive indexes, and the main axis refractive index nz is a thickness-wise refractive index. The main axis refractive index nx is the minimum or the maximum among the main axis refractive indexes nx, ny and nz. Each optical anisotropic film has an optcial axis, and a direction of the optical axis is the same to a main axis direction of the main axis refractive index nx. The optical axes of the optical anisotropic films sequentially rotates along a predetermined in a thickness direction, and a totally rotation angle thereof is greater than or equal to 360 degrees.