To provide a reflection-proof film and a low reflective polarizing sheet which are suited for forming a liquid crystal display which reduces a surface reflected light and has good visual recognizability without reflection as well as a method for manufacturing these film and sheet at a low cost.

This reflection-proof film has a high refractive layer 2 with an index of refraction of 1.50 to 1.80 formed on one of the sides of a transparent resin film 1 and a low refractive layer 3 with an index of refraction of 1.35 to 1.45 formed on the high refractive layer 2. A triacetyl cellulose is a preferable material for the transparent resin film 1 and the high refractive layer 2 is preferably formed of an ultraviolet-curable resin, while the low refractive layer 3 is preferably formed of a polycondensate of a metallic alkoxide hydrolyzate.