A non-polarizing beam splitter is an optical device that divides a beam of light into two separate paths without altering the polarization state of the light. This means that both the transmitted and reflected beams maintain their original polarization characteristics, making these beam splitters ideal for applications where preserving polarization is crucial, such as in laser systems and optical communication. These beam splitters typically use a thin film coating to achieve their non-polarizing properties. They can be designed to reflect a specific percentage of light while transmitting the rest, allowing for efficient light management in various optical setups, including microscopy and interferometry.