Polymer/liquid crystal(LC)(40/60 by weight) composite films, often called polymer dispersed liquid crystal(PDLC), were prepared by solvent induced phase separation technique. One type of nematic liquid crystals and three types of polymers having different refractive indices(n_p) leading to the index ratio(n_p/n_o) smaller than, equal to, and greater than unity were used to fabricate films. Viewing angle of the PDLC films were measured with H.V polarized and unpolarized incident lights. When n_p≤n_o, maximum transmittance was observed at normal incidence, and the widest viewing angle was obtained when the indices are matched, regardless of the type of polarization. When n_p>n_o maximum transmittance was observed at an angle away from the normal where the effective refractive index(n_d) matched n_p. Regarding the transient response following an ac pulse, a transmittance overshot upon turn-off, was observed when n_p>n_o with high applied voltage. This indicates that an index matched state is obtained during relaxation when the applied voltage is high enough for director alignment.