A process for producing an
elliptical polarization plate of
broadband and wide viewing angle having excellent properties with respect to an oblique direction; such an
elliptical polarization plate; and an
image display apparatus. There is provided a process for producing an
elliptical polarization plate, comprising the steps of forming a first birefringent layer on a surface of transparent protective film, superimposing a
polarizer on another surface of transparent protective film and forming a second birefringent layer on the surface of the first birefringent layer, wherein the first birefringent layer and the
polarizer are respectively arranged on opposite sides of the transparent protective film, and wherein the first birefringent layer forming step comprises the steps of
coating an alignment base material with a
liquid crystal material, forming the first birefringent layer from the
liquid crystal material on the base material and transferring the first birefringent layer onto the surface of transparent protective film, and wherein the angle between absorption axis of the
polarizer and retardation axis of the first birefringent layer, a, and the angle between absorption axis of the polarizer and retardation axis of the second birefringent layer, ss, exhibit a given relationship.