Light scattering materials with polysiloxane microspheres as the light scattering agents and poly(methyl methacrylate) as the matrix were prepared by mixed method. The influence of concentration and the particle diameter of light scattering agents on the total transmittance and diffusivity were studied and compared with the theoretical values. The results show that：the refractive indexes of polysiloxane microspheres and Poly(methyl methacrylate) are well matched, the contradiction between light transmittance and diffusivity can be solved, and the double requirements of high transmittance and haze can be achieved. When the mean diameter of microspheres is 5 μm, doping concentration is 0.6wt%, total light transmittance of light scattering materials with the thickness of 1 mm is 88.5%, and diffusivity is 89.5%. Furthermore, in the visible light wavelength, total transmittance is almost independent from wavelength. The change of diffusivity with the wavelength of light source can also be minimized with appropriate particle diameter, and wavelength dispersive can be avoided effectively.The experimental data and theoretical simulation results are very consistent.