A cellulose compound film containing a cellulose compound having two or more substituents whose polarizability anisotropies Δα calculated by mathematical formula (1) are different from each other, wherein substitution degrees of the following substituents A and B in the cellulose compound satisfy relationship as defined by mathematical formula (A1), in which the substituent A has the lowest Δα and the substituent B has the highest Δα:
wherein, in characteristic values obtained after diagonalization of polarizability tensor, αx is the largest component, αy is the second largest component, and αz is the smallest component;
DSB2+DSB3−DSB6≧−0.1 Mathematical formula (A1)
wherein DSB2, DSB3, and DSB6 represent a substitution degree of the substituent B at the 2-, 3-, or 6-position of a β-glucose ring constituting unit of cellulose, respectively; and
an optical compensation film, a polarizing plate, and a liquid crystal display device, using the cellulose compound film.