PURPOSE: To obtain a polarization analyzing apparatus, by which the effect of the light reflected on the rear surface of a light transmitting sample such as glass is removed and the characteristics of the upper surface of the sample can be accurately measured.

CONSTITUTION: In a polarization analyzing apparatus, an optical system having a light source part 1 and a light receiving part 4 and a relative-position adjusting device 8, which changes the relative position with respect to a sample 3, are provided. The relative positions of the optical system and the sample 3 are set with the relative-position adjusting device 8 based on the analysis of a light beam reflected on the sample in the direction of the height. Only the light reflected on the upper surface of the sample can be cast into the side of the light receiving part 4.