These beamsplitters are made by coating the hypotenuse of dual prisms with a partially reflecting material and joining them together using optical or epoxy cement. A beam splitter or beamsplitter is an optical device that splits a beam of light into a transmitted and a reflected beam. It is a crucial part of many optical experimental and measurement systems, such as interferometers, also finding widespread application in fibre optic telecommunications. The world's top manufacturers Edmund Optics and Schott dominate the high-end market, and Chinese manufacturers are accelerating their rise. Different types of beam splitters exist, as described in the. Manufacturing process of Polarizing Prism (PBS) (Technical Description) UltraOpto polarizing beam splitting prisms (PBS) are made using highly uniform optical substrates and ultra-precision coating processes, with the core function of splitting S-polarized light with high reflection and p-polarized. Example of a dielectric beamsplitter consisting of approx. Principle of the spectral overlay by means of edge filters.