An inclined optical compensation film formed from a non-liquid-crystal polymer, which is useful in a TN mode liquid crystal display. A substrate is coated with a non-liquid-crystal polymer to thereby form a coating film; the non-liquid-crystal polymer of the coating film is inclined and aligned; and the coating film is solidified, thereby forming an inclined optical compensation film. The non-liquid-crystal polymer can be inclined and aligned by, for example, applying external force, such as wind blowing, to the coating film. This inclined optical compensation film exhibits, for example, a birefringence (.DELTA.n) ranging from 0.001 to 0.5 and thus is useful in a TN mode liquid crystal display, etc.