A polarized 3D system uses polarization glasses to create the illusion of three-dimensional images by restricting the light that reaches each eye (an example of stereoscopy).

To present stereoscopic images and films, two images are projected superimposed onto the same screen or displayed through different polarizing filters. The viewer wears low-cost eyeglasses with a polarizing filter for each eye. The left and right filters have different polarizations, so each eye receives only the image with the matching polarization. This is used to produce a three-dimensional effect by projecting the same scene into both eyes, but depicted from slightly different perspectives with different polarizations. Multiple people can view the stereoscopic images simultaneously.

Polarized 3D systems, and stereoscopy systems in general, commonly exhibit the Vergence-Accommodation Conflict.

To present a stereoscopic motion picture, two images are projected superimposed onto the same screen through orthogonal polarizing filters (Usually at 45 and 135 degrees). The viewer wears linearly polarized eyeglasses which also contain a pair of orthogonal polarizing filters oriented the same as the projector. As each filter only passes light that is similarly polarized and blocks orthogonally polarized light, each eye sees only one of the projected images, and the 3D effect is achieved. Linearly polarized glasses require the viewer to keep their head level, as tilting of the viewing filters will cause the images of the left and right channels to bleed over to the opposite channel. This can make prolonged viewing uncomfortable as head movement is limited to maintain the 3D effect.

To present a stereoscopic motion picture, two images are projected superimposed onto the same screen through circular polarizing filters of opposite handedness. The viewer wears eyeglasses that contain a pair of analyzing filters (circular polarizers mounted in reverse) of opposite handedness. Left-circularly polarized light is blocked by the right-handed analyzer, while right-circularly polarized light is blocked by the left-handed analyzer. The result is similar to that of stereoscopic viewing using linearly polarized glasses, except the viewer can tilt their head and still maintain left/right separation (although stereoscopic image fusion will be lost due to the mismatch between the eye plane and the original camera plane).

As shown in the figure, the analyzing filters are constructed of a quarter-wave plate (QWP) and a linearly polarized filter (LPF). The QWP always transforms circularly polarized light into linearly polarized light. However, the angle of polarization of the linearly polarized light produced by a QWP depends on the handedness of the circularly polarized light entering the QWP. In the illustration, the left-handed circularly polarized light entering the analyzing filter is transformed by the QWP into linearly polarized light which has its direction of polarization along the transmission axis of the LPF. Therefore, in this case the light passes through the LPF. In contrast, right-handed circularly polarized light would have been transformed into linearly polarized light that had its direction of polarization along the absorbing axis of the LPF, which is at right angles to the transmission axis, and it would have therefore been blocked.

By rotating either the QWP or the LPF by 90 degrees about an axis perpendicular to its surface (i.e. parallel to the direction of propagation of the light wave), one may build an analyzing filter which blocks left-handed, rather than right-handed circularly polarized light. Rotating both the QWP and the LPF by the same angle does not change the behaviour of the analyzing filter.

Polarized light reflected from an ordinary motion picture screen typically loses most of its polarization, but the loss is negligible if a silver screen or aluminized screen is used. This means that a pair of aligned DLP projectors, some polarizing filters, a silver screen, and a computer with a dual-head graphics card can be used to form a relatively high-cost (over US$10,000 in 2010) system for displaying stereoscopic 3D data simultaneously to a group of people wearing polarized glasses.^{[citation needed]}