Provided are an optical sheet, a backlight unit and an LCD device having the same. The backlight unit includes a first layer, a second layer, and a refractive pattern. The first layer has a larger refractivity than an air layer, and the second layer has a larger refractivity than the first layer. The refractive pattern is disposed at a boundary surface between the first layer and the second layer and has ridges and furrows that change a traveling path of light. The optical sheet refracts light at least three times to condense the light in a direction perpendicular to a light-exiting surface.