Theoretical analysis of non-polarizing beam splitters with appropriate amplitude and phase

When used at oblique angles of incidence, the reflectance and transmittance of thin films exhibit strong polarization effects, particularly for the films inside a glass cube. However, the polarization effects are undesirable in many applications. Novel non-polarizing beam splitter designs are shown. Non-polarizing beam splitters with unique optical thin films are achieved through the combination of interference and frustrated total internal reflection. The non-polarizing condition expressions based on frustrated total internal reflection are derived, and examples of the non-polarizing beam splitters are also presented with the optimization technique and the results of R_p=(50±0.5)%, R_s=(50±0.5)%, and Δ_r=(0±0.3) in the wavelength range of 400-700 nm are obtained.