Abstract: A novel polarizing beam splitter comprises essentially a ladder-like light resolving prism unit that is provided with an anti-reflective coating on the outer surface thereof to decrease the reflection of light and increase the transmission of light; and that is provided also a polarizing beam splitting film therein such that as a large amount of light enters said polarizing beam splitter, is can be processed simultaneously by means of the multiple ladder surfaces on the light resolving prism unit, and subsequently split by said polarizing beam splitting film into a P polarized beam and an S polarized beam, thereby increasing the utilizing efficacy of a polarizing beam.