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Non-Polarizing Cube Beam splitter consists of a pair of precision high tolerance right angle prisms cemented together with a metallic-dielectric coating on the hypotenuse of one of the prisms. The low polarization dependence of the metal-dielectric coating allows the transmission and reflection for S- and P-polarization states to be within 5% of each other. This means that they will not change the state of polarization of the incident beam.