<p>A multilayer optical compensation film comprises one or more optically anisotropic layers X and one or more optically anisotropic layers Z wherein, said each layer X has its optic axis tilted with respect to the plane of said multilayer compensation film, and said each layer Z comprises amorphous polymer with glass transition temperature Tg above 180C°. The film is readily manufactured and provides the required optical property for proper compensation of LCDs. Each layer Z satisfies the following two relations: ||nx - ny|| < 0.001 (1) ; Deltanth = nz - (nx + ny)/2 < -0.005 (2).</p>
