An IPS liquid crystal display (200) includes a first substrate (21) and a
second substrate (22) opposite to each other, and a twisted nematic
liquid crystal layer (25) sandwiched between the first and second
substrates. A first polarizer (23) is disposed at an outer surface of the
first substrate, and a second polarizer (24) is disposed at an outer
surface of the second substrate. Polarizing axes of the first and second
polarizers are parallel to each other. A plurality of pixel electrodes
(27) and common electrodes (26) are disposed at the second substrate. A
first alignment film (213) is disposed at an inner surface of the first
substrate, and a second alignment film (224) is disposed at an inner
surface of the second substrate. The first alignment film maintains a
rubbing angle of approximately 90.degree. relative to the second
alignment film.