In its most common form, a cube, a beam splitter is made from two triangular glass prisms which are glued together at their base using polyester, epoxy, or urethane-based adhesives. (Before these synthetic resins, natural ones were used, e. To avoid damaging the cement, it is recommended that the light be transmitted into the. A beam splitter (or beamsplitter, power splitter) is an optical device which can split an incident light beam (e. These exiting beams are differentiated by either their optical power (non-polarizing) or polarization states (polarizing).