The present invention discloses a prism sheet and a display device comprising the prism sheet for improving performances of a backlight module in a liquid crystal display device. The prism sheet comprises a first substrate and a second substrate, wherein the first substrate comprises a first surface and a second surface opposite to the first surface, and the second surface comprises a plurality of first protrusions arranged in parallel along a first direction; the second substrate comprises a third surface and a fourth surface opposite to the third surface, the third surface comprises a plurality of second protrusions arranged in parallel along the first direction, and the fourth surface comprises a plurality of third protrusions arranged in parallel along a second direction; and the second surface and the third surface are joined by meshing of the first protrusions with the second protrusions.