PURPOSE: An optical element having waveguide structure corresponding to light incidence angle and a method for manufacturing the optical element are provided to prevent the degradation of the illumination intensity of the peripheral area by gradually reducing the sidewall inclination with response to the increasing radius of a waveguide. CONSTITUTION: All the waveguides(32) placed on a screen(1) have the same bottom line and height. The sidewall inclination of the waveguides is gradually reduced outwardly in all directions from the center of the screen depending on the incidence angle within the range of angle in which total reflection occurs in all regions of the screen. The sidewall inclination placed on the same radius from the center is symmetric at both sides of the center.
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