Abstract
By investigating the polarization-dependent behaviour of thin films at non- normal incidence, it becomes possible to design multilayer coatings that are insensitive to the plane of polarization of the incident wave. The theory of such non- polarizing coatings is developed, with particular reference to beam splitters which have a reflectivity of 50% at an angle of incidence of 45°, although the relevant equations are readily applied to other values. The designs are based on quarterwave layers and both two- and three-component systems are considered. Specific solutions to the design equations for coatings with an even number of layers are given for plate and cube beam splitter formats, and the characteristics of some typical designs are illustrated.
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