A film sheet which has a polymer layer formed of a coating solution is drawn from a balk roll and transported toward a rubbing apparatus. Thereby, first and second blowers sequentially disposed respectively apply to the polymer layer an air of temperature 45±2° C. and humidity 50%–60%, and an air of temperature 25±1° C. and humidity 30%–35%. Thus, damages which occurred in transporting and rolling the film sheet are removed. Thereafter, a rubbing action is performed to the film sheet such that the polymer layer has alignment. Then a liquid crystal layer is formed on the polymer layer, to obtain an optical compensation film.