A liquid crystal cell substrate having a polarizing function is disclosed which can be extremely thin and lightweight and is excellent in heat resistance, impact resistance and quality stability. The liquid crystal cell substrate comprises a resin substrate and, closely adhered thereon, at least a gas barrier layer, a crosslinked resin layer and a polarizing layer, wherein the polarizing layer comprises a coating layer. This cell substrate, having a polarizing function and high durability, can be efficiently produced because an exceedingly thin polarizing layer having excellent heat resistance can be deposited on a resin substrate by coating and because a gas barrier layer and a crosslinked resin layer also can be easily formed. It is excellent in moisture resistance, gas resistance and impact resistance, can be extremely thin and lightweight, and has excellent heat resistance. With this liquid crystal cell substrate, a liquid crystal cell excellent in the long-term stability of display quality can be fabricated.