An apparatus for compensating an image of a display includes a light incident surface, a light emitting surface, and a plurality of light guiding channels. An area of the light emitting surface is greater than an area of the light incident surface. The plurality of light guiding channels are independent from each other, each light guiding channel extends from the light incident surface to the light emitting surface. A cross section area of the light guiding channel increases along a direction from the first light incident surface to the first light emitting surface. Light from the light incident surface is extended to the light emitting surface by the light guiding channels. The present invention further discloses a method for manufacturing the same.