In order to study the effect of incident angles on the characteristics of symmetric periodic multilayer polarizing beam splitter (PBS),based on equivalent layers concept and stop-band theory,the bandwidth of spectrum and transmittance change with incident angles were analyzed with the graphical method.The transmittance spectrum of (LHL)^N PBS was measured with a UV3101-PC spectrometer.The experimental results show that the bandwidth spectrum becomes wider and then narrower with incident angles increase,so there is a maximum bandwidth.Taking the point corresponding to the maximum bandwidth as a reference point,the transmittance spectrum moves to longer-wave band and appears hollow aperture with the incident angle decreases;on the other hand,the transmittance spectrum moves to shorter-wave band with the incident angle increases.The experimental results are consistent with theoretical ones.The results provide an important reference for design and optimization of the symmetric periodic multilayer PBS.