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Cube beam splitters function like ‘traffic directors’ for light to divide incoming beams into two or more paths. Are you comparing polarizing and non-polarizing cube beam splitters? Each design interacts with light differently, so the right choice depends on how you need the beam to be managed in your system. Precise polarization control A PBS or polarizing beam splitter divides light according to its polarization state. When light enters, the P-polarized component (parallel to the plane of incidence) passes through, while the S-polarized component (perpendicular to the plane of incidence) reflects. This effect comes from a thin polarizing film applied to the hypotenuse surfaces of two bonded right-angle prisms.