Abstract
We are developing a novel spectroscopic ellipsometer composed of two nematic hybrid cells in place of wave-plates. Setting the two LCRs at the appropriate angles and varying the applied voltage to each, we can control both transmittance optical axis and the magnitude of retardation independently. In this report, we show a prototype of the LC ellipsometer with using a tunable He-Ne laser and Ar laser as light source and the complex reflective ratios of Gold film on a glass substrate measured by our ellipsometer.