Retardation film, polarizing plate, and liquid crystal display

A retardation film comprising, in sequence;

• a first optically anisotropic layer comprising liquid crystal compounds fixed in a homogeneously aligned state and a leveling agent, the first optically anisotropic layer having an order parameter of 0.75 to 0.95 and having a thickness of 0.3 to 3.0 μm;
• an intermediate layer comprising a resin having an SP value of 21.5 to 24.7, where the SP value is a solubility parameter calculated by Hoy's method, the intermediate layer having a thickness of 3.0 μm or less;
• and
• a second optically anisotropic layer comprising liquid crystal compounds fixed in a homeotropically aligned state, the second optically anisotropic layer having an order parameter of 0.6 to 0.95 and having a thickness of 0.3 to 3.0 μm,
• wherein the order parameter OP is represented by the following equation;
• OP=(A∥−A⊥)/(2A⊥+A∥)
• where A∥ is absorbance of the liquid crystal compounds for light polarized parallel to an alignment direction, and A⊥ is absorbance of the liquid crystal compounds for light polarized perpendicular to the alignment direction;
• the first optically anisotropic layer, the intermediate layer and
• the second optically anisotropic layer are adjacent to each other.