Abstract: A wire gating polarizer includes a substrate layer, a polymer wire grating layer and a plurality of coated layers. The polymer wire grating layer is disposed on the substrate layer, and includes a plurality of wire grating units. The plurality of wire grating units are formed on an upper surface of the substrate layer, and extend in a first direction. Each of the wire grating units has a top surface and respectively has a first side surface and a second side surface along two sides of the first direction. The plurality of coated layers are respectively formed on the first side surface of each of the wire grating units. The plurality of coated layers are made of a metallic or nonmetallic dielectric material. A manufacturing method of the wire grating polarizer is further provided.