Design and fabrication methods of HAN cells with arbitrary LC pretilt angle value are described. Phase retardation ΔΦ values for the hybrid LC vs. the LC pretilt angles θ 0 (1) , θ 0 (2) on the opposite cell's substrates are calculated for arbitrary light incidence angle. LC director configuration is suggested for its application in optical compensators. LC pretilt angle value is measured in the HAN cells with given planar or vertical LC alignment on one of the substrates.