A cellulose ester and film thereof useful for remarkably improving optical
properties such as optical isotropy are provided. The cellulose ester is
adjusted so that the degree of substitution is from 2.90 to 2.965, the
total of degrees of substitution at 2- and 3-positions is not less than
1.97, and the half height width of chemical composition expressed in
degree of substitution is not more than 0.09. Such a cellulose ester
maybe produced by a method for producing a cellulose ester, which
comprises (i) an acylating step for acylating a cellulose with an
acylating agent in the presence of a sulfuric acid catalyst, and (ii) a
hydrolyzing step for hydrolyzing the acylated product in the presence of
a sulfuric acid catalyst, and in which the acylation carried out with
from 1.40 to 2.0 molar equivalents of the acylating agent relative to 1
mol of a hydroxyl group in the cellulose in the presence of 6.5 to 9.5
parts by weight of the sulfuric acid catalyst relative to 100 parts by
weight of the cellulose in the acylating step (i).