The present invention relates to the technical field of display, and particularly, to a display substrate, a method for manufacturing a display substrate and a display device. The display substrate includes a CF substrate and a TFT substrate disposed opposite to each other, and a liquid crystal layer disposed between the CF substrate and the TFT substrate, a first orientation layer disposed on the side of the CF substrate towards the liquid crystal layer, a second orientation layer disposed on the side of the TFT substrate towards the liquid crystal layer; a viewing angle compensation layer is disposed between the CF substrate and the first orientation layer, and between the TFT substrate and the second orientation layer. The display substrate is good at anchoring the orientation of liquid crystal, so that it can obtain better display quality of wide viewing angle.