A two-way viewing angle display pane and a method for fabricating the same are provided and relate to the display field. The method for fabricating the two-way viewing angle display panel comprises: providing a transparent substrate (17); forming a grating (18) made of a light-shield layer on the transparent substrate; forming a transparent adjusting layer (19) on the transparent substrate (17) having the grating (18) formed thereon; and sequentially forming a pixel layer (13) and a transparent conductive layer (20) on the transparent adjusting layer (19). The technical solution of the invention may optimize the two-way viewing angles and avoid the yield rate problem caused by the thinned substrate.