摘要：

1. A process for preparing an optical compensatory sheet which comprises the steps of: forming an orientation film on a transparent support; forming on the orientation film a layer of discotic liquid crystals having a functional group which is capable of cross-linking or polymerizing by heat or light; and applying heat or light to the layer of discotic liquid crystals at a temperature of not lower than the transition temperature of the discotic liquid crystals, the transition being a transition from a liquid crystal phase to a solid phase, to combine the discotic liquid crystals with each other through cross-linking or polymerization. 2. The process of claim 1, wherein the optical compensatory sheet is prepared through cross-linking or polymerization to have such optical anisotoropy that the minimum retardation value in terms of absolute value in the sheet is present neither in the normal direction nor on the direction of plane of the sheet, and the retardation value is not zero in any directions in the sheet. 3. The process of claim 1, wherein the orientation film is a film of an organic compound which has been subjected to rubbing treatment. 4. The process of claim 3, wherein the organic compound is polyvinyl alcohol having an alkyl chain. 5. The process of claim 1, wherein the discotic liquid crystals have a low molecular weight. 6. The process of claim 1, wherein the discotic liquid crystals have a functional group which is capable of polymerizing by heat or light, and the discotic liquid crystals are combined with each other through polymerization. 7. The process of Claim 1, wherein the polymerized liquid crystals have no liquid crystal property.

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