A viewing angle controlling film (100), a backlight unit using the same, and a display device using the same are disclosed. The viewing angle controlling film comprises a first area (110) where light transmittance is not converted; and a second area (120) where light transmittance is converted, wherein the second area includes a light-transmittance conversion portion configured to react with light (200) of a predetermined wavelength range to convert the light transmittance and not to react with light (300) of a wavelength range other than the predetermined wavelength range.