To provide a phase difference film which has a little variation in phase difference characteristic, and a polarizing plate and an optical compensating film using the same, and to provide a liquid crystal display device using the polarizing plate, which has a wide field angle and can maintain the superior field angle even when used for a long period of time.

The phase difference film formed principally of cellulose ester is characterized in that the coefficient of orientation of a carbonyl group is 0 to -0.4 in a film thickness direction and 0 to -0.3 in an in-surface direction.