Beam-splitting polarizers split
the beam into two beams of differing polarization. Unlike absorptive
polarizers, beam splitting polarizers do not need to absorb and dissipate
the energy of the rejected polarization state, and so they are more
suitable for use with high intensity beams such as laser light.

A stack of plates at
Brewster's angle to a beam reflects off
a fraction of the
s-polarized light at each surface, leaving a
p-polarized
beam. When light reflects at an angle from an interface between two transparent
materials, the reflectivity is different for light polarized in the plane of
incidence and light polarized perpendicular to it. Light polarized in the plane
is said to be
p-polarized, while that polarized perpendicular to it
is
s-polarized. At a special angle known as Brewster's angle, no
p-polarized
light is reflected from the surface, thus all reflected light must be
s-polarized,
with an electric field perpendicular to the plane of incidence.