Provided is a backlight unit, a display apparatus, and a method of manufacturing the display apparatus capable of securing a uniform and wide illumination area with a small number of light sources through reflection of a reflective layer. The backlight unit includes a plurality of light sources configured to emit light; a first reflective layer configured to reflect the light emitted from the plurality of light sources; and a second reflective layer configured to reflect the light reflected from the first reflective layer, wherein an amount of reflection from the first reflective layer and an amount of transmission through the first reflective layer are different from each other according to an angle of incidence of light incident on the first reflective layer.