Abstract: The present invention relates to an optical member for controlling light refraction and a display. An optical member of the present invention includes a base material and a foaming portion having a large number of foam elements. According to the present invention, a reflection or diffusion sheet can be manufactured by controlling the size of foam elements in the optical member. In addition, there is provided an optical member, which is formed of a foaming resin, which has no light diffusing agent in a base material layer and does not require a conventional stretching process, thereby securing light scattering power.