A lighting device, a light spreading plate for the lighting device and a method for manufacturing the same are provided. The lighting device comprises a light source plate and the light spreading plate. The light source plate comprises a plurality of light sources. The light spreading plate comprises a light travelling layer formed with a plurality of light spreading units. Each of the light spreading units is formed with a main body being defined with a top surface, a bottom surface and a peripheral. The main body has a thickness being tapered towards the peripheral. The main body comprises a top surface having a cone-shaped recess and a bottom surface having a bowl-shaped recess. The cone-shaped recess and the bowl-shaped recess of each of the spreading units are opposite to each other, and one of the cone-shaped recess and bowl-shaped recess is fitted for one of the light sources.