Beam splitter designs for interferometers provide a phase difference
between the two resulting interference beams that are independent of the
polarization status of the incident beam. The polarization independent
phase coating is achieved by making the internal beam splitting coating
of an unpolarized beam splitter to be symmetrical. A symmetrical coating
will produce the phase matching condition,
.PSI.S.sub.R-.PSI.S.sub.R'=.PSI..sub.PR-.PSI..sub.PR'=0.