A Polarization-Sensitive Shear Wave Transducer Structure utilizes a 4 part MuSLE electrode formed on a top surface of a dilithium tetraborate (Li2 B4 O7) substrate that acts as a transducer forming a body. Electrode gaps of the MuSLE electrode are aligned along the X1 ' and X3 ' axes of the dilithium tetraborate substrate. The substrate orientation is chosen along the degeneracy locus occurring in the primitive region between the end points (YXl) 19° and (YXw) 27°. The body is bonded to a test object and segments of the MuSLE electrode are coupled to a power source allowing an excitation voltage to create a lateral-field driving a shear wave of selectable polarization. The segments of the MuSLE electrode can also be coupled to a means for detecting a voltage allowing a shear wave incident on the transducer to be detected. In another embodiment, the dilithium tetraborate substrate may be oriented in proximity to the degeneracy locus allowing the generation of orthogonally polarized shear waves of two distinct frequencies. Also disclosed is a method of making a Polarization Sensitive Shear Wave Transducer Structure by forming a 4 part MuSLE electrode on the top surface of a piezoelectric substrate that acts as a transducer to form a body that is bonded to a test object and coupled to a power source allowing an excitation voltage to excite an arbitrarily polarized shear wave.