In a liquid crystal reflecting device comprising a cell (1) formed by two cell walls (3, 4) spaced apart by spacers (5) to contain a layer (2) of a liquid crystal material, electrode structures (6, 7) on the inner faces of the walls, and a surface alignment on one or both walls to align the liquid crystal material, a diffuse specular reflector is provided by a mirror base layer (21) formed by at least two different materials that are at least partly immiscible relative to one another forming a rough surface onto which a reflective layer (22) is coated. The mirror base layer (21) is formed by at least two different polymer and/or monomer materials that are at least partly immiscible relative to one another. The reflector layer (22) may be a single sheet, formed into a plurality of separate reflector elements, or patterned into electrodes.