A lens sheet for both a microlens and a lenticular lens includes a first lenticular lens layer having semicircular convex lenses which are arranged in parallel; a refraction control adhesive layer formed under the first lenticular lens layer; a second lenticular lens layer formed under the refraction control adhesive layer and having semicircular convex lenses which are arranged in parallel; a focal distance layer formed under the second lenticular lens layer; and a three-dimensional layer formed under the focal distance layer, wherein an extension direction of the semicircular convex lenses arranged in the first lenticular lens layer and an extension direction of the semicircular convex lenses arranged in the second lenticular lens layer are crossed with each other.