Abstract: Disclosed herein is a method for manufacturing a front scattering film that provides uniform scattering characteristics for lights emitted from light sources having different wavelengths. The front scattering film is used for backlight units, includes an optically transparent binder having a plurality of spherical dielectric particles dispersed therein, receives lights from at least two light sources having different wavelengths, and reflects white light. The method includes the steps of determining the optically transparent binder, the refractive index of the spherical dielectric particles, and the sizes and concentrations of the spherical dielectric particles in the optically transparent binder. The determination steps are carried out by comparing scattering characteristics, which are calculated using a numerical analysis method based on Mie theory. The scattering characteristics in the frontward direction are significantly greater than the scattering characteristics in the backward direction.