Anisotropy profile of a rubbed polyimide film is investigated using both a modified ultra high precision transmission ellipsometer and the analysis software previously developed to determine the optic axis distribution of discotic liquid crystals in the wide view film. The distorted sinusoidal variation of the ellipsometric constants obtained at an oblique angle of incidence indicates that the optic axis varies from $14.7^{circ}$ to $40.6^{circ}$ from the sample plane. The magnitude and distribution of anisotropy is expressed in terms of no, ne, and the cosine-shaped tilt angle distribution of the optic axis in a rubbed polyimide film.