The shape and the material of a reflective sheet affect the amount and the range of retroreflection on incident angle of light, significantly. In this study, the method to determine the shape and the material of the reflective sheet is introduced for the maximum retroreflection. Since the microprism shape with an equilateral triangle base has been used widely, the shape optimization of the microprism shape is carried out. The path of the light within the prism is geometrically calculated to find the relationship between incoming and outgoing light to and from a microprism. The optimal shape of a microprism found by the simulation has almost same figure with the one being used in industry for the maximum retroreflection. It is also found that the refraction index of the reflective sheet is another parameter to control for maximum retroreflection and the range of retroreflection.