An antiglare material capable of exhibiting an excellent antiglare effect by preventing imaging reflection of an external light source and suitable for an image display with sharpness and high resolution as well as a polarizing film by utilizing the same. The antiglare material of the invention is a transparent substrate of which at least one of the surfaces is roughened to a predetermined surface roughness. The polarizing film of the invention is a laminate consisting of a first protective layer which is the above defined antiglare material and a second protective layer laminated onto the unroughened surface of the first protective layer with intervention of a polarizing substrate. The roughened surface of the transparent substrate in the above mentioned antiglare material, which may be used in the above described polarizing film, preferably has a haze value in the range from 1 to 25 according to JIS K7105 and the transparent substrate is preferably a transparent film.