Optical compensation sheet, a polarizing plate and a liquid crystal display device

PROBLEM TO BE SOLVED: To provide an optical compensation sheet which undergoes no exfoliation or the like even under high temperature and humidity, exerts a great effect of improving the tint and the dependence of contrast on viewing angle and maintains a high-quality image even after prolonged lighting under high humidity, and to provide a polarizing plate and a liquid crystal display device comprising the optical compensation sheet. SOLUTION: The optical compensation sheet has at least one optically anisotropic layer containing a liquid crystal compound on a stretched cellulose acylate film, wherein the optical compensation sheet has retardation satisfying the following relationships (A) to (F); (A) 20 COPYRIGHT: (C)2007,JPO&INPIT