A brightness enhancement film (BEF) includes a light transmissive substrate having a first surface and a second surface, a plurality of lenses disposed on the first surface, and a reflective layer. Each of the lenses has a curved protruding surface facing away from the light transmissive substrate. The radius of curvature of the curved protruding surface in a first direction parallel to the first surface is R1, the radius in a second direction is R2, and R1≠R2. The reflective layer is disposed on the second surface and has a plurality of light pass openings respectively located on the optical axes of the lenses. The distance between the apex of the curved protruding surface and the corresponding light pass opening is L, the refractive index of the lenses is n, and the BEF satisfies L