Abstract: A light polarizing panel comprises a plurality of layers of translucent material. At least one gap (14, 16) is provided between a pair of adjacent layers and at least one of the layers is a polarising layer (13) formed of cellular material with layered elliptical cells. The polarising layer (13) is formed firstly by a hot roll calendering process such that the cells become substantially elliptical. The material is then placed under tension and heated and passed to a pair of heated laminating rolls. The effect is to produce material which is glassified on its outer surfaces.