Disclosed are an optical film and a preparation method thereof. The optical film comprises a base layer, a plurality of polymer particles disposed in the base layer, and voids formed in the base layer and enclosing the respective polymer particles, wherein the polymer particles comprise a crosslinked polymer. The optical film has uniform voids, enhanced processing and dimensional stabilities, as well as improved optical properties such as whiteness, hiding power, reflectance and the like. Thus, the optical film can be useful for a reflector sheet for a BLU of an LCD device, and the like.