Polarization independent optical taps

A unique reflective surface is employed to compensate polarization dependence of optical taps. Specifically, the reflective surface compensates optical tap induced polarization by employing the intrinsic properties of metals rather than complex thin film stacks. To this end, a reflective thin metal film or a polished reflective metal surface may be employed. In a particular embodiment of the invention, a reflective surface that is coated with a single dielectric thin film can also be employed. In one example, the metal is preferably tungsten because it exhibits a large difference in the spread of reflectance between the s and p polarization states.