Provided are an optical sheet for high resolution, a filter comprising the same, and a display device having the optical sheet for high resolution or the filter. The optical sheet for high resolutionincludes: a plurality of external light absorption units that are disposed separate from each other at a predetermined interval and comprise a light absorbing material; a plurality of light transmission units optically separated from each other by the external light absorption units, wherein the refractive index of the light transmission unit is smaller than the refractive index of the external light absorption unit. Thus, the optical sheet for high resolution, the filter comprising the same, and the display device having the optical sheet for high resolution or the filter can maintain high resolution by reducing generation of ghost images and moire phenomenon and improving the contrast ratio.