A variable optical attenuator includes an optical fiber on an incident side and an optical fiber on an emission side; a polarization rotator element that includes a liquid crystal layer and a pair of substrates that are arranged in such a manner that the liquid crystal layer is sandwiched between the substrates; and a Savart plate that is arranged between the optical fibers and the polarization rotator element. In the polarization rotator element, rotation of a polarizing direction is controlled by controlling a birefringence characteristic of liquid crystal, which is controlled by controlling alignment of the liquid crystal layer.