We prove a factorization theorem for the polars of plane singularities with respect to the Newton diagram and calculate the polar quotients of nondegenerated singularities. Introduction Let/ = f(X, Y) e C{X, Y} be a convergent power series in two variables X, Y. In all this note we assume that / has an isolated singularity at (0,0) e C. The polar of/with respect to the direction (a : b) e P(C) of the line t = bX-aY is the power series df = d(t,f)/d{X, Y) = a(df/dX) + b(df/dY). If the line bX — a Y = 0 is not tangent to the curve / = 0 then the polar quotients —'-Γ-Γ, h runs over irreducible divisors of df ord/ϊ (where (/, h)0 is C codimension of the ideal generated by /, h in C{X, Y} and ordh is the order of h) are topological invariants of the singularity / = 0 (see [LMW2]). According to Teissier [Tel] the Lojasiewicz exponent J£?o(/) defined to be the smallest θ > 0 such that |grad/(x,y)| > Cmax{\x\,\y\) near (0,0) e C, is given by the formula: j£?o(/) — (the greatest polar quotient of / = 0) — 1. Merle in [M] proved a theorem on a factorization of the generic polar of an algebroid irreducible curve and calculated its polar quotients in terms of the characteristic. His result was generalized by different authors (see [Ab.A], [C], [D], [G]). The aim of this note is to calculate the polar quotients of a curve/ = 1991 Mathematics Subject Classification: 32S55.