The invention provides high light guiding and uniformizing resin which comprises main component and auxiliary component. The transparent epoxy resin is used as the main component, and color paste and dispersant are added to the auxiliary component. On the basis of 100 portions of transparent epoxy resin, the auxiliary component contains 1-3 portions of color paste and 1.5-3 portions of dispersant, wherein the total content Q of the color paste and the dispersant is 3.5-4.5 portions. Containing an appropriate proportion of color paste and dispersant, the high light guiding and uniformizing resin can effectively overcome the defect that the transparent polymethyl methacrylate has low and nonuniform light transmittance, improve the brightness of the product, save the optical energy and ensure that the product emits light with pure color uniformly and effectively. The color paste can be chosen according to the actually needed color, and the high light guiding and uniformizing resin can bewidely applied to various advertisement decorating materials.