A transflective liquid crystal panel includes a first substrate, a second substrate, a first polarizer disposed on the first substrate, a second polarizer disposed on the second substrate having a transmission axis perpendicular to that of the first polarizer and a polymer dispersed liquid crystal layer sandwiched between the substrates. The polymer dispersed liquid crystal layer includes a plurality of liquid crystal molecules and at least one polymer network. When a voltage difference between the substrates is equal to 0V, the liquid crystal molecules do not reflect incident light beams and are not pervious to incident light beams. When the voltage difference between the substrates is not equal to 0V, the crystal molecules reflect incident light beams and are pervious to incident light beams.