Abstract
In order to realize the wide-viewing-angle liquid crystal displays (LCDs), the design and the evaluation of an optical compensation film has been important. The conventional design parameter has a problem that the viewing angle characteristics of the retardation film depend on film materials. In this research, we have theoretically analyzed the relation between three dimensional refractive indices and viewing angle characteristics of biaxial films, and we defined the design parameter Tz of the retardation film without depending on the refractive index of materials.