To provide an optical compensation sheet having a liquid crystal phase stably subjected to uniform twist alignment at room temperature by incorporating a non-chiral discotic liquid crystalline compound having a polymerizable group and a chiral discotic compound having a polymerizable group.

The optical compensation sheet contains a non-chiral discotic liquid crystalline compound having a polymerizable group and a chiral discotic compound having a polymerizable group. The optically anisotropic layer of the sheet comprises a polymer of a liquid crystal composition having a chiral discotic-nematic phase. The top of a substrate is coated with a coating solution containing the non-chiral discotic liquid crystalline compound and the chiral discotic compound, the compounds are subjected to twist alignment by heating and both the compounds are copolymerized while maintaining the twist alignment to form the optical compensation sheet.