A reflective type naked-eye 3D display apparatus and manufacturing method thereof are disclosed and the reflective type naked-eye 3D display apparatus comprises: a liquid crystal display panel (2). The reflective type naked-eye 3D display apparatus further comprises: a polarizing filter structure (1) disposed on the liquid crystal display panel (2), the polarizing filter structure (1) may comprise different regions where linear polarizing lights having different polarizing states are transmitted; a reflective layer structure (3) disposed under the liquid crystal display panel (2), the reflective layer structure (3) may comprise different regions where linear polarizing light of a preset direction is reflected or transmitted. The reflective type naked-eye 3D display apparatus can achieve a naked-eye type 3D displaying on the reflective type liquid crystal display panel.