By provision of an A layer consisting of a resin having a positive intrinsic birefringence value; a B layer consisting of a resin containing a styrene polymer and having a negative intrinsic birefringence value; and a C layer consisting of a resin containing a polymer having an alicyclic structure, in this order; a phase difference film wherein, when the C layer is removed, retardation Re at an incident angle of 0 and retardation R.sub.40 at an incident angle of 40 satisfy a relationship of 0.92R.sub.40/Re1.08 is realized.

A reflective optical film includes a reflective light-polarizing unit including a multilayer reflective sheet composed of a plurality of polymer films stacked on top of one another. Each polymer film has a thickness, every two adjacent polymer films are two different materials, and the thicknesses of the polymer films are gradually decreased from two outmost sides of the multilayer reflective sheet to a middle of the multilayer reflective sheet. At least one of the polymer films is a birefringence material layer that conforms to the condition of NXNYNZ, where NX is the index of refraction of light at X direction of the multilayer reflective sheet, NY is the index of refraction of light at Y direction of the multilayer reflective sheet, and NZ is the index of refraction of light at Z direction of the multilayer reflective sheet.

There is provided a method for producing a birefringent lens for a stereoscopic image display using a birefringent material having two or more liquid crystal compounds each having at least one polymerizable functional group. The method includes the steps of providing the birefringent lens material; applying the birefringent lens material onto an alignment layer that has been subjected to an alignment treatment in a uniaxial direction, and forming the coating film into a lens shape by conducting curing with ultraviolet light.