The present invention relates to an optical film having matt property and a matted film having a high transmittance which can be used for producing polarizing plates or liquid crystal display device excellent in display brightness and display quality by using the aforesaid films adjusted in a specific surface roughness or by using a specific two kinds of fine particles in a hard coat layer of the films. The present invention relates also to a polarizing plate of a high transmittance having an optical compensative capacity and matt property. A liquid crystal display device and a color liquid crystal display device using the aforesaid polarizing plate possessing an excellent viewing angle characteristics and is improved in Newton ring caused by contact with a light-tuning film and in non-uniformity in brightness due to the light-tuning film.