An anti-reflection material and a polarization film which exhibit superior anti-reflection properties by preventing external light such as sunlight, fluorescent light, etc., from being reflected on a display, which yield a clear image without sparkling and reduces image contrast, and which exhibit superior wear resistance, chemical resistance, and contamination resistance, as well as exhibit optical stability. A hard coat layer is provided on one surface or two surfaces of a transparent substrate directly or via another layer, and an anti-reflection film having a lower refraction index than the hard coat layer is further provide on the hard coat layer. The hard coat layer consists of at least {circle around (1 a polymer polymerizing (metha)acrylate compound having a fluorene structure; {circle around (2 a polymer polymerizing urethane (metha)acrylate compound and ultrafine particles having a high refraction index; and {circle around (3 radiation and/or thermosetting resin and surface-treated titanium oxide ultrafine particles.