An optical compensating film using a norbornene-based resin film in which the durability at an interface surface of the adhesive of a LCD is improved, a polarizing plate, and a liquid crystal display using the same is provided. The optical compensating film of the present invention is formed by coating an adhesive on a stretched norbornene-based resin film. In the optical compensating film, the adhesive force between the optical compensating film and the adhesive layer is 10 N/20 mm or more.