Abstract: Cell with a double liquid crystal layer using the electrically controlled birefringence effect and process for producing a negative optical anisotropy uniaxial material usable in said cell.The cell can comprise two crossed rectilinear polarizers, three glass plates provided with transparent electrodes and placed between said polarizers, two liquid crystal layers between the plates and, between a plate and a polarizer, a sheet of the medium, whose extraordinary axis is perpendicular to the plates. This sheet can be obtained by heating a thermoplastic polymer up to the isotropic state, under a uniform pressure on the polarizers, cooling and eliminating the pressure. The cell is designed in such a way that the molecules of the respective layers tilt in two directions forming the same angle with the homeotropy direction, when an exciting voltage is applied between the electrodes, said directions, viewed in projection on a plate, also being opposite in the main observation plane.