The possibility of applying twisted retarders to a cholesteric liquid crystal polarizer for the control of polarization states has been investigated. In particular, we have focused on the application of twisted retarders to the conversion of circular polarization states into linear polarization states. It has been found that circular polarization states could be converted into arbitrary linear polarization states using twisted retarders. We have fabricated left-handed twisted retarder films using commercially available liquid crystals. Their optical characteristics were experimentally investigated and found to be in good agreement with theoretical expectations. (C) 2009 The Japan Society of Applied Physics