An optical diffusing layer includes a resin coated layer having a surface fine concavo-convex structure. An average of peak-to-peak distance (Sm), an average of center line surface roughness (Ra), and an average of ten-point surface roughness (Rz) on the surface with fine concavo-convex structure satisfy specified equations, and the optical diffusing layer is capable of maintaining antiglare property and screen glare simultaneously controlled, when applied to an LCD in which high definition is required.