Voltage-dependent transmittance characteristics associated with various cell parameters have been studied in-plane switching liquid crystal display when both common and pixel electrodes are transparent. When both electrodes are opaque, the transmittance is related to only the distance (I) between electrodes. However, where transparent electrode is used, it is influenced not only the 1but also an electrode width (w) and rubbing angle. In addition, these factors are related to operating voltage which shows maximal transmittance. To maximize the light efficiency of the cell and obtain low operating voltage, the above-mentioned cell parameters need to be optimized.