Birefringence gives two orthogonal linear eigenpolarizations with different refractive indices, and . They accumulate different wave phases through the same physical thickness . Their relative phase retardation is
Here is the vacuum wavelength. For the thinnest positive-retardance plate, . The plate uses a difference in phase velocity, rather than differential wave absorption. Equal wave amplitudes along the two axes, obtained from input linear polarization at to them, acquire phase quadrature and become circular polarization. Reversing that conversion gives linear polarization from the corresponding circular input. A different input angle generally gives elliptical polarization on one pass.

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