A multilayer optical compensation film comprises one or more optically
anisotropic layers X and one or more optically anisotropic layers Z
wherein, said each layer X has its optic axis tilted with respect to the
plane of said multilayer compensation film, and said each layer Z
comprises amorphous polymer with glass transition temperature Tg above
180C.degree., and satisfies particular relations. The film is readily
manufactured and provides the required optical property for proper
compensation of LCDs.