To provide a retardation film (optical compensation sheet) using a liquid crystal compound excellent in both the wavelength dispersion property and the refractive index anisotropy, disclosed is a retardation film having an optically anisotropic layer formed of a compound represented by formula (I): [(R.sup.1)a--M--(L.sup.1)]b--(L.sup.2), wherein R.sup.1 represents an alkyl group, at least one --CH.sub.2-- group in the alkyl group may be substituted by --O--, --S--, --C(.dbd.O)--, --N(R.sup.2)--, --CH.dbd.CH-- or --C.ident.C--, R.sup.2 represents a hydrogen atom or an alkyl group, M represents a group comprising three or more aromatic rings, L.sup.1 represents a single bond or a divalent alkylene group, the --CH.sub.2-- group in the alkylene group may be substituted by --O--, --S--, --C(.dbd.O)-- or --N(R.sup.2)--, L.sup.2 represents a b-valent cyclic, alkene or alkyne group, a represents the number of R.sup.1s substituted to M, and b represents an integer of 2 to 6.

 
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> Process for fabricating MEMS membrane with integral mirror/lens

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