To provide a liquid crystal compound having a large negative dielectric anisotropy (Δ∈), and having at least one of characteristics such as a high stability to heat, light and so forth, a high clearing point, a suitable refractive index anisotropy (Δn) and an excellent compatibility with other liquid crystal compounds, and an intermediate thereof. A solution is a compound represented by formula (1): wherein, for example, R1 and R2 are alkyl having 1 to 12 carbons, alkoxy having 1 to 12 carbons or alkenyl having 2 to 12 carbons; ring A1, ring A2 and ring A3 are 1,4-cyclohexylene or 1,4-phenylene; Z1, Z2 and Z3 are a single bond or —(CH2)2—; X is —CF2— or —CHF—; and l, m and n are 0 or 1.