A liquid crystalline compound having a novel structure and a process for producing the same are provided. The liquid crystalline compound is represented by the following general formula (I): wherein R1 and R2 each independently represent a straight-chain, branched or cyclic, saturated or unsaturated hydrocarbon group having 1 to 22 carbon atoms and may be attached directly to the aromatic ring without through X1 or X2; R3 represents a hydrogen atom, a cyano group, a nitro group, a fluorine atom, or a methyl group; and X1 and X2 each independently represent an oxygen atom, a sulfur atom, or a —CO—, —OCO—, —COO—, —N═CH—, —CONH—, —NH—, —NHCO—, or —CH2— group.