Abstract: Cholesteric liquid crystal films using varying pitch helix structures aligned perpendicular to the surface of the film for broadband reflection and transmission of circularly polarized light distort the light at large viewing angles of incidence due to the elliptical cross section of the CLC helix with the light at large incident angles. By using compensating films of an infrared cholesteric liquid crystal to rotate the major axis of the elliptical light to ±45 degrees and a homeotropic film having elongated molecules with the long axis perpendicular to the surface of the film to convert the elliptically adjusted light from the IR CLC film to circularly polarized light, the distortions at large angles can be eliminated. The compensated light will be circularly polarized for large angles of incidence over a broad band.