In this paper, we have made a polarization analysis of the airborne POLDER image data over lands, by introducing the combined model with the atmosphere and ground surface. Then we assume that the surface reflection matrix consists of the diffuse and specular components for a natural surface, using the mixing ratio (α) of specular to diffuse component. We find a simplified Rondeaux-Herman model for “Forest 1” and “Rice field 1”, and a modified Bréon model for “River 1”, are able to explain observed polarization variations against zenith viewing angles in the principal plane. Our conclusions are as follows; 1) the isotropic assumption of LIDF seems to be valid at both 550 nm and 650 nm, 2) and the values of α for “Forest 1” are estimated to be α-0.5 and 0.2<α<0.4 at 550 nm and 650 nm, respectively. Those for “Rice Field 1” are to be α-0.5 and α-0.4 at 550 nm and 650 nm, respectively, and for “River 1” is to be α-0.4 at both 550nm and 650 nm.