Abstract: In order to analyze the variation relation between light intensity splitting ratio and incident angle with He-Ne laser obliquely incident on YVO4 polarizing splitting prism,the mathematical formula of the light beam were deduced according to the geometric relationship,Fresnel formula and phase matching conditions.Through experimental verification,theoretical value accorded with experimental value,then the error was analyzed.It provides important reference information for the development of YVO4 polarizing splitting prisms as polarizing devices.