The present invention is directed to a multilayer film. The present invention is also directed to a backlight unit and a liquid crystal display into which the multilayer film is incorporated. The backlight unit comprises a light source; and a multilayer film disposed adjacent to the light source, wherein the multilayer film comprises a first layer including a plurality of first particles and at least one second layer including a plurality of second particles, and wherein the second layer is disposed adjacent to the first layer and has a refractive index different from the first layer. The liquid crystal display comprises a liquid crystal panel; a light source; and a multilayer film disposed adjacent to the light source, wherein the multilayer film comprises a first layer including a plurality of first particles and at least one second layer including a plurality of second particles, and wherein the second layer is disposed adjacent to the first layer and has a refractive index different from the first layer.