Anti-glare films with various inner haze and outer haze were fabricated by a novel and simple method to modify the surface of the light-scattering particles via an acid or base treatment. The mechanism of formation of the inner and outer haze was investigated by the morphology of the AG coating layer. When the solvent evaporated, the treated light-scattering particles easily aggregated in the AG coating layer, increasing the outer haze and decreasing the inner haze. XPS analysis revealed that this result may have resulted from partial removal of the stabilizers on the light-scattering particles by the acid or base treatment. In this study, we demonstrated that the ratio of outer haze to inner haze varied from 0.32 to 3.14 with the same relative composition of particle, resin, and solvent in the AG coating; this ratio could be controlled by adjusting the proportion of untreated particles to treated particles. (C) 2010 Elsevier Inc. All rights reserved.