A beam splitter or beamsplitter is an optical device that splits a beam of light into a transmitted and a reflected beam. It is a crucial part of many optical experimental and measurement systems, such as interferometers, also finding widespread application in fibre optic telecommunications.

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.g. Canada balsam.) The thickness of the resin layer is adjusted such that (for a certain wavelength) half of the light incident through one "port" (i.e., face of the cube) is reflected and the other half is transmitted due to FTIR (frustrated total internal reflection). Polarizing beam splitters, such as the Wollaston prism, use birefringent materials to split light into two beams of orthogonal polarization states.

Another design is the use of a half-silvered mirror. This is composed of an optical substrate, which is often a sheet of glass or plastic, with a partially transparent thin coating of metal. The thin coating can be aluminium deposited from aluminium vapor using a physical vapor deposition method. The thickness of the deposit is controlled so that part (typically half) of the light, which is incident at a 45-degree angle and not absorbed by the coating or substrate material, is transmitted and the remainder is reflected. A very thin half-silvered mirror used in photography is often called a pellicle mirror. To reduce loss of light due to absorption by the reflective coating, so-called "Swiss-cheese" beam-splitter mirrors have been used. Originally, these were sheets of highly polished metal perforated with holes to obtain the desired ratio of reflection to transmission. Later, metal was sputtered onto glass so as to form a discontinuous coating, or small areas of a continuous coating were removed by chemical or mechanical action to produce a very literally "half-silvered" surface.

Instead of a metallic coating, a dichroic optical coating may be used. Depending on its characteristics (thin-film interference), the ratio of reflection to transmission will vary as a function of the wavelength of the incident light. Dichroic mirrors are used in some ellipsoidal reflector spotlights to split off unwanted infrared (heat) radiation, and as output couplers in laser construction.

A third version of the beam splitter is a dichroic mirrored prism assembly which uses dichroic optical coatings to divide an incoming light beam into a number of spectrally distinct output beams. Such a device was used in three-pickup-tube color television cameras and the three-strip Technicolor movie camera. It is currently used in modern three-CCD cameras. An optically similar system is used in reverse as a beam-combiner in three-LCD projectors, in which light from three separate monochrome LCD displays is combined into a single full-color image for projection.

Beam splitters in PON networks are often made with single-mode optical fiber, by exploiting evanescent wave coupling between a pair of fibers to share the beam between them. The splitter is constructed by fusing together the two parallel bare fibers at one point.

Arrangements of mirrors or prisms used as camera attachments to photograph stereoscopic image pairs with one lens and one exposure are sometimes called "beam splitters", but that is a misnomer, as they are effectively a pair of periscopes redirecting rays of light which are already non-coincident. In some very uncommon attachments for stereoscopic photography, mirrors or prism blocks similar to beam splitters perform the opposite function, superimposing views of the subject from two different perspectives through color filters to allow the direct production of an anaglyph 3D image, or through rapidly alternating shutters to record sequential field 3D video.

Beam splitters are sometimes used to recombine beams of light, as in a Mach–Zehnder interferometer. In this case there are two incoming beams, and potentially two outgoing beams. But the amplitudes of the two outgoing beams are the sums of the (complex) amplitudes calculated from each of the incoming beams, and it may result that one of the two outgoing beams has amplitude zero. In order for energy to be conserved (see next section), there must be a phase shift in at least one of the outgoing beams. For example (see red arrows in picture on the right), if a polarized light wave in air hits a dielectric surface such as glass, and the electric field of the light wave is in the plane of the surface, then the reflected wave will have a phase shift of π, while the transmitted wave will not have a phase shift; the blue arrow does not pick up a phase-shift, because it is reflected from a medium with a lower refractive index. The behavior is dictated by the Fresnel equations. This does not apply to partial reflection by conductive (metallic) coatings, where other phase shifts occur in all paths (reflected and transmitted). In any case, the details of the phase shifts depend on the type and geometry of the beam splitter.