The liquid crystal (LC) alignment behaviors of LC cells fabricated with cellulose acetate films were investigated. These polymer films exhibited good optical transparency in the visible light region (400-700nm). For example, transmittance value (92%) of the cellulose acetate film onto glass substrate at 550nm is better that (89%) of the polyimide (PI) film, the most commonly used LC alignment layers. These LC cells fabricated with the rubbed cellulose acetate films showed the homogeneous planar LC alignment with parallel direction with respect to the rubbing direction. The electro-optical characteristics of the LC cells made from the cellulose acetate films such as response time were as good as those fabricated from rubbed PI films.