The present invention relates to a wire grid polarizer capable of securing a high brightness and reducing the number of processes, a liquid crystal device including the wire grid polarizer, and a method of manufacturing the wire grid polarizer. According to the present invention, the wire grid polarizer, including first grids arranged in parallel at certain intervals over a substrate and second grids formed on the first grids, can be formed using only an imprint process, a deposition process, and a wet etch process. Accordingly, the number of processes and the process costs and time can be reduced, and high reliability can be guaranteed.