The present invention relates a prism sheet, and a back light unit and a liquid crystal display device therewith, in which total thickness of a back light unit is reduced while taking place of the lamp mura is prevented, for improving a picture quality. The prism sheet includes a plurality of first prism mountains formed on a supporting film at regular intervals, a resin layer filled between the first prism mountains, and a plurality of second prism mountains formed on the resin layer and the first prism mountains with at intervals greater than the intervals of the first prism mountains.