The reflective polarizer is described by a sandwiched two-layer grating with a metal slab. Such a new polarizer is aimed to improve the performance of a reflective grating-based polarizer. The grating is optimized with the usual duty cycle of 0.5, where TE and TM polarizations are reflected in the –1st and the 0th diffraction orders, respectively. With optimized grating parameters, the extinction ratio can reach 45.5dB and 41.9dB in two diffraction orders, which are greatly improved compared with the conventional reported surface grating polarizer with the simple structure. Attractive merits of the new design are high efficiency, high extinction ratio, wide incident wavelength bandwidth for TE polarization, and wide angular range for TM polarization. Numerical results are expected to open new opportunities for the design of a grating-based polarizer with the enhanced performance by the complicated grating configuration.