Sharp reflection dips of 50% were observed when white light was incident from the side of a cell on a 1 μm thick film of silicone oil (polydimethylsiloxane, PDMS, nearly transparent in visible light, with the extinction coefficient κ ≈ 0.0001) above a water surface in the cell so that the total reflection condition was satisfied at the oil-air interface. This is the first observation of a coherent perfect absorption (CPA) phenomenon in liquid. The experimental results can be reproduced by the Fresnel reflectance of the monolayer film, but the wavelength positions at which the dip appears for s-polarized and p-polarized light are reversed if the refractive index of the oil film is assumed to be isotropic. The experimental results were correctly reproduced by assuming that the extraordinary-ray refractive index (light polarized perpendicular to the interface) is 1% larger than the ordinary-ray refractive index (light polarized parallel to the interface). This indicates that the polarization dependence of the CPA phenomenon is extremely sensitive to the difference between the in-plane and out-of-plane refractive indices of the thin film.