An optical device and method of manufacturing the same are disclosed herein. In some embodiments, an optical device includes a first outer substrate and a second outer substrate disposed opposite to each other, a liquid crystal element disposed between the first and second outer substrates; and a plurality of adhesive films encapsulating the liquid crystal element, wherein the plurality of adhesive films comprises a curable adhesive film and a non-curable adhesive film. The optical device is capable of varying transmittance and reducing light loss while improving appearance defects. Such an optical device can be used for various applications such as eyewear, for example, sunglasses or augmented reality (AR) or virtual reality (VR) eyewear, an outer wall of a building or a sunroof for a vehicle.