A new structure of a light modulating element based on ferroelectric liquid crystal (FLC) is fabricated. It is prepared by the photopolymerization induced phase separation of an initially isotropic solution of FLC and a prepolymer. The element consists of two successive layers parallel to the cell substrates. One layer is the isotropic polymer and the other is the FLC macroscopically aligned by a rubbed alignment layer. A study of electrooptical properties of these FLC elements reveals a continuous gray scale, contrast ratio 100:1 along the cell normal, line addressing times of microseconds in the active mode. Because of their internal structure, they are insensitive to mechanical stress.