A non-polarizing beam splitter divides light purely by power: it sends a set percentage in each direction regardless of how the light is vibrating. It is a crucial part of many optical experimental and measurement systems, such as interferometers, also finding widespread application in fibre optic telecommunications. In its. A beam splitter (or beamsplitter, power splitter) is an optical device which can split an incident light beam (e. a laser beam) into two (or sometimes more) beams, which may or may not have the same optical power (radiant flux).