Acrylic fine particles formed by polymerization of a (meth)acrylate containing monomer with a cross-linking agent are disclosed. The cross-linking agent includes a first cross-linking agent having at least three (meth)acryloyloxy groups and at least one functional group —OH, —COOH, or a combination thereof, and the acrylic fine particles can have a coefficient of variation (C.V.) of about 20 to about 60%. The acrylic fine particles can have high heat resistance and solvent resistance and also enhanced compatibility with a binder and a solvent. Accordingly, the acrylic fine particles can exhibit remarkably increased dispersibility when used in a diffusing film or the like, and thus are suitable for use as a diffusing agent.