In this paper we propose an optical configuration for the vertical alignment liquid crystal cell with circular polarizer that can realize a wideband and wide viewing angle properties. We expect that the high optical properties will be obtained by using two biaxial films, a quarter-wave plate and a negative C-plate. The proposed optical configuration was performed on the Poincare sphere using the Stokes vector and the Muller matrix method. We also compared the improved optical characteristics of the proposed configuration with the conventional configuration in oblique direction.