The Arcoptix LCVR are manufactured with standard liquid crystal technology. As depicted in figure 1, they are principally made of a liquid crystal layer sandwiched between two flat glass plates coated with a transparent electrode (ITO) and an alignment layer. The two glass plates are precisely spaced apart with a matrix of glass fibers. The cavity formed by these plates is filled with a special blend of liquid crystals optimized for high birefringence, small temperature dependence and high stability. The cell is hermetically sealed with a polymer frame. The alignment layer is a gently rubbed polyamide layer necessary for the alignment of the LC molecules. The electric field that can be induced by applying a voltage on the transparent ITO electrodes (0-7V) modifies the alignment of the LC molecules and by the same way, the apparent retardance of the cell. Figure (a) shows the alignment of the LC molecules when no voltage is applied. In this case, the molecules are aligned along the glass plates and the retardance (along the optical axis) is maximum. Figure (c) shows the other extreme case where a "high" voltage (7V) is applied and the electric field forces the LC molecules to align perpendicularly to the glass plates (parallel to the electric field). Figure (b) shows an intermediate state where we apply a small voltage of about 3V. In this case the molecules have an oblique orientation and the apparent retardation is somewhere in between the maximum retardation (several times the wavelength) and the minimum retardation (almost zero).