A method of forming a spacer for supporting two substrates which constitute a liquid crystal panel, wherein the spacer is disposed between the two substrates, at least one of which has thereon an alignment layer which has been subjected to aligning treatment, comprising the steps of: (1) laminating the substrate having the alignment layer on a transfer sheet comprising projections of substantially uniform thickness on a temporary support in such a manner that the projections closely contact the alignment layer, and (2) peeling-off the temporary support to transfer the projections onto the alignment layer. The inventive method forms a spacer through a simple step and at a uniform density, and prevents damage of an aligning layer.