We investigated polarizer integrated conducting and alignment functions SiO2/ ITO/SiO2 films on polarizer films for the high transmittance and contrast ration of liquid crystal (LC) cell. SiO2/ITO/SiO2 films were directly deposited on polarizer films using r. f. magnetron sputtering system at room temperature, which are used as substrates for plastic liquid crystal displays. To align LC molecules, we exposure on SiO2 film surfaces with low-energy ion beam. Transmittance of twisted nematic (TN) and electrically controlled birefringence (ECB) cell with SiO2/ITO/SiO2/polarizer was higher by 3%approximate to 5% than those of SiO2/ITO/glass/polarizer in average visible wavelength.