To provide a polarized beam splitter which can be made smaller in size at low costs.

The polarized beam splitter 12 has: a polarization grating layer 10 comprising an optically anisotropic material layer 4 having a rugged periodical structure formed on its surface with the rugged periodical structure (7, 8) filled with a transparent optically isotropic material; and a non-polarization grating layer 11 comprising an optically isotropic material layer 6 having a rugged periodical structure formed on its surface. The layers 10 and 11 are stacked in this order along the passing direction of light. The optically anisotropic material layer 11 is deposited on an optically isotropic substrate 1. The non-polarization grating layer 12 comprising the optically isotropic material layer 6 is deposited on the face of the optically anisotropic material layer 4 on which the rugged periodical structure (7, 8) is formed.