There are provided a phase difference control component, which can realize a liquid crystal display device having a wide angle of visibility, has excellent phase difference symmetry and can realize optical compensation, and a process for producing the same. The phase difference control component comprises a base material; and a phase difference control layer formed of a fixed liquid crystal material provided on the base material through an aligning film and is characterized in that the angle of liquid crystal molecules, present at the interface of the aligning film and the phase difference control layer, to the base material being substantially 0 (zero) degree.