Embodiments relate to an optical film and a liquid crystal display device comprising the same. More specifically, the embodiments relate to an optical film that is excellent in optical characteristics and has no polarization unevenness since it comprises a base layer that has a low in-plane retardation and a low thickness direction retardation and has an excellent adhesiveness by virtue of a proper level of surface tension, a process for preparing the same, and a liquid crystal display device comprising the same.