A symmetric diffusion film (SDF) and a flat panel display applied with the same are provided. The SDF comprises at least two different materials of a first material having a first refractive index mixed with a second material having a second refractive index, and the first refractive index is different from the second refractive index. The flat panel display comprises a symmetric diffusion film (SDF) disposed at one side of the upper polarizer, and the upper polarizer adapting no compensation film.