A reflective liquid crystal on silicon (LCOS) panel including a silicon substrate, an absorption layer, a color mirror, a transparent substrate and a liquid crystal layer is described. The silicon substrate has a pixel array thereon. The absorption layer is disposed over the pixel array. The color mirror is disposed over the absorption layer, and the color mirror reflects light having at least a predetermined range of wavelength and light not reflected by the color mirror is absorbed by the absorption layer. The transparent substrate having a transparent electrode thereon is disposed opposite to the silicon substrate. The liquid crystal layer is disposed between the color mirror and the transparent electrode.