A light source panel and a display device are disclosed. The display device includes: a display panel of reflection type and a light source panel disposed on a light emitting side of the display panel, the light source panel includes a parallax barrier structure and light emitting units, the parallax barrier structure includes light splitting components, the light splitting components include at least a non-transparent state, the light transmission areas are located in spaces between adjacent splitting light components, and the light emitting units at least partially overlap with the light splitting components in a direction perpendicular to the light source panel.