Abstract— The goal of this work is to achieve a better understanding of the electro‐optical characteristics of a VA‐mode full‐HD LCOS panel via simulations and experiments. The optical parameters, such as reflectance, fill factor, and contrast that vary due to the pre‐tilt angle and cell gap, were also studied. Based on the simulations, the optical fill factor was the highest at an angle of 81° and 2.1 μm under the given conditions. The contrast ratio was the highest at an angle of 89° and 2.4 μm. Five different LCOS panels were fabricated; three different angles (85°, 87°, and 89°) at a 2.1‐μm cell gap and two different cell gaps (1.8 and 2.1 μm) at an angle of 87°. The measured reflected light intensity was compared to the calculated reflectance. The simulated and measured contrasts were compared with each other. The simulation results well‐matched the experimental results and the differences were less than a few percentage points. Based on the comparative studies on reflectance and contrast, the test panel under the condition of an 87° angle and 2.1‐μm gap showed the best performance results.