Embodiments of the invention relate to a touch screen, a display device and manufacturing method thereof being usable for realizing 3D display. The touch screen comprises: an upper substrate and a lower substrate cell-assembled; and liquid crystal, filled between the upper substrate and the lower substrate, wherein the upper substrate comprises: an upper transparent substrate and a transparent conductive layer disposed on the upper transparent substrate, i.e. on a side of the upper transparent substrate facing the lower substrate; the lower substrate comprises: a lower transparent substrate and a first sensing electrode layer, an insulating layer and a second sensing electrode layer sequentially disposed on the lower transparent substrate, i.e. on a side of the lower transparent substrate facing the upper substrate, wherein the first sensing electrode layer comprises a plurality of first sensing electrodes, the second sensing electrode layer comprises a plurality of second sensing electrodes that cross over the first sensing electrodes, and the insulating layer is configured to insulate the first sensing electrodes and the second sensing electrodes, to thus form touch sensing capacitors.