The liquid crystalline (lc) filter which creates the distributed form of a light transmission has been described in detail. Distribution of the transmission in considered filter may be altered by means of an incident light polarization.The applied alignment of the liquid crystal layer is arranged in such a way, that on the one side, inside the filter, the lc layer is aligned as planar, while on the opposite side of the filter it is aligned in form of circles. The filter basis is so called adiabatic following in a twisted nematic lc layer (Mauguin regime). As Mauguin regime is fulfilled then the specific lc layer alignment causes polarization sensitive transmission. Such filter seems to provide new possibilities in a polarisation difference image analysis so may be convenient tool for a polarimetric image processing.
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