Non-polarizing beam splitters match s- and p-reflectance to within a tolerance (typically ± 5%). Tighter specs (± 1 – 2%) are available but cost more and cover narrower wavelength ranges. Metallic coatings provide broader uniformity at the cost of higher absorption. What Is a Beamsplitter? A beamsplitter is an optical device designed to divide a beam of light into two separate. A beam splitter (or beamsplitter, power splitter) is an optical device which can split an incident light beam (e. Circular beamsplitters, plate beamsplitters and cube beamsplitters can be purchased for polarizing or non polarizing beamsplitting. Plate beamsplitter s Plate beamsplitters consist of a thin plate of optical crown glass with a different type of coating deposited on each side.