The polarizing beam splitter (PBS) based on asymmetric Mach-Zehnder (MZ) interferometer is described theoretically by means of transfer matrix. And the intensity formulas of the output port are obtained according to the theoretical description. The width and length of the PBS interference arm are determined by ways of theoretical calculation and simulation design, and it is found that the theoretical calculation is in good agreement with the simulation design results. The final simulation results show that the designed PBS has a good performance, and the extinction ratio is higher than 30dB in the whole C band. It is expected to realize polarization splitting function in optical fiber communication system. The asymmetric MZ PBS is expected to be widely used in optical fiber communication systems that require polarization splitting.

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