PURPOSE: To obtain a liquid crystal element having liquid crystal orientation controllable in high precision and giving an image display having high contrast by forming a polymer thin film on a surface of a glass substrate having a transparent electrode and rubbing the film with a specific rubbing cloth.

CONSTITUTION: A thin film of a polymer (preferably polyvinyl alcohol, etc.) is formed on a surface of a glass substrate having a transparent electrode layer. The objective liquid crystal element for watch, personal computer, etc., can be produced by rubbing the thin film with a rubbing cloth (preferably polyester cloth) which is a woven fabric having a single fiber fineness of ≤1d (preferably 0.005-0.4d), the number of single fibers of ≥5,000/cm (preferably ≥10,000/cm) and preferably a fluff density of ≥1×105/cm2 and a fluff length of ≤3mm.