An optically isotropic film changes the phase of both transverse polarization components equally, so crossed polarizers still extinguish the transmitted light. The etched rod-and-gap composite has form birefringence: its effective permittivity depends on the direction of the electric field, even when the constituent material is intrinsically isotropic. In a simple subwavelength lamellar model,
The precise effective-medium formula changes with rod geometry, but the anisotropy remains. Resolving incident light along the two principal directions produces a phase retardation. An ideal lossless specimen between crossed polarizers transmits
where is the intensity after the first polarizer. Extinction occurs when a principal direction follows either polarizer; transmission is strongest near .