A diffusion plate that is capable of improving a display quality, and a backlight assembly and a liquid crystal display (“LCD”) including the same are disclosed. The diffusion plate includes a base layer including of a first optically transparent resin and a first coating layer provided on a first surface of the base layer. The first coating layer includes a second optically transparent resin and random embossings. The first surface including the embossings has a 60° gloss of 15% or less. A method of forming a diffusion plate includes forming a base layer including a first optically transparent resin, providing random embossings on the base layer and sizing the diffusion plate to predetermined dimensions.