Different fabrication methods, such as chemical process, laser heating method, etc., can be used to make
micro-retarder plates. In this paper, a CO2 laser scanning system is applied to produce a serious of line patterns on
the commercial compensator (or the retarder film, such as PC film, PVA film, or Arton film, etc.) to make
micro-retarder plates, which are important optical components in stereoscopic 3D displays. Our study is focused
on the development of high quality fabrication method, for example, the relationship of a well-defined stripe
boundary with the CO2 laser process under single beam or multiple beams. The laser scanning system in this paper
is installed with an orthogonal pair of precise translation stages, a steadily controlled laser power output, and an
adjustable spot-size optical head to make patterns of micro-retarder plates for stereo-LCTVs up to 42 inches.