As a new type of imaging technology, polarization imaging technology not only has a great future within target detection, but also has unique applications in machine vision. As a natural extension to the well-known Optical Transfer Function for scalar imaging systems, we proposed a new concept referred to as Optical Transfer Matrix (OTM) to analyze the performance of polarization imaging systems. The approach of OTM describes the frequency transfer characteristic of the system for the Stokes parameters between the object plane and the image plane, revealing some distinct advantages. In this paper, we modulate the spatial frequency of the light source by means of sinusoidal grating patterns and calculate the OTM from the resulting images. We evaluate the performance of polarization imaging systems by analyzing the OTM. This provides technical support for the subsequent research on OTM.
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