Optical compensation of flexible in-plane switching (IPS) mode liquid crystal display (LCD) using polycarbonate substrate with uniaxial optical anisotropy was achieved for wide viewing angle. We theoretically clarified that the slow axis of plastic substrate must be parallel to the absorption axis of polarizer and alignment direction of IPS mode LC. We successfully suppressed a light leakage in the dark state in a wide viewing angle range by fabricated device using uniaxial polycarbonate substrates. These results show that it is possible to realize a high quality flexible LCD using plastic substrates.