A method for manufacturing a thin high performance polarizing film comprising a polyvinyl alcohol type resin having dichroic material impregnated therein, the method comprising steps of: providing a polyinyl alcohol type resin layer; immersing thus provided polyvinyl alcohol type resin layer in a dyeing solution of a dichroic material to thereby impregnate the dichroic material in the polyvinyl alcohol type resin layer; and stretching the polyvinyl alcohol type resin layer having the dichroic material impregnated therein in a wet environment; the method being characterized by: said polyvinyl alcohol type resin layer being provided by coating a polyvinyl alcohol type resin on a resin substrate having a thickness of at least 20μm and then drying the resin substrate and the polyvinyl type alcohol resin to thereby form a polyvinyl alcohol type resin layer on the resin substrate; the dichroic material being impregnated in the polyvinyl alcohol type resin layer by immersing thus produced laminate of polyvinyl alcohol type resin layer and resin substrate in a dyeing solution of a dichroic material and following the immersing step, stretching laminate comprising the polyvinyl alcohol type resin layer having the dichroic material impregnated therein together with the resin substrate in a boric acid solution under a temperature not higher than 65°C such that a total stretching ratio of 5.0 or more with respect to an original length is achieved, the thickness of the polyvinyl alcohol type resin layer is reduced to 7μm or less and the dichroic material impregnated in the polyvinyl alcohol type resin layer is molecularly oriented. providing a polyinyl alcohol type resin layer; immersing thus provided polyvinyl alcohol type resin layer in a dyeing solution of a dichroic material to thereby impregnate the dichroic material in the polyvinyl alcohol type resin layer; and stretching the polyvinyl alcohol type resin layer having the dichroic material impregnated therein in a wet environment; the method being characterized by: said polyvinyl alcohol type resin layer being provided by coating a polyvinyl alcohol type resin on a resin substrate having a thickness of at least 20μm and then drying the resin substrate and the polyvinyl type alcohol resin to thereby form a polyvinyl alcohol type resin layer on the resin substrate; the dichroic material being impregnated in the polyvinyl alcohol type resin layer by immersing thus produced laminate of polyvinyl alcohol type resin layer and resin substrate in a dyeing solution of a dichroic material and following the immersing step, stretching laminate comprising the polyvinyl alcohol type resin layer having the dichroic material impregnated therein together with the resin substrate in a boric acid solution under a temperature not higher than 65°C such that a total stretching ratio of 5.0 or more with respect to an original length is achieved, the thickness of the polyvinyl alcohol type resin layer is reduced to 7μm or less and the dichroic material impregnated in the polyvinyl alcohol type resin layer is molecularly oriented. said polyvinyl alcohol type resin layer being provided by coating a polyvinyl alcohol type resin on a resin substrate having a thickness of at least 20μm and then drying the resin substrate and the polyvinyl type alcohol resin to thereby form a polyvinyl alcohol type resin layer on the resin substrate; the dichroic material being impregnated in the polyvinyl alcohol type resin layer by immersing thus produced laminate of polyvinyl alcohol type resin layer and resin substrate in a dyeing solution of a dichroic material and following the immersing step, stretching laminate comprising the polyvinyl alcohol type resin layer having the dichroic material impregnated therein together with the resin substrate in a boric acid solution under a temperature not higher than 65°C such that a total stretching ratio of 5.0 or more with respect to an original length is achieved, the thickness of the polyvinyl alcohol type resin layer is reduced to 7μm or less and the dichroic material impregnated in the polyvinyl alcohol type resin layer is molecularly oriented.