A polarizing grating beamsplitter working in reflection at the 10.6-mu
m wavelength is presented. The grating was designed using rigorous dif
fraction theory. The incident TM-polarized light is not diffracted but
reflected as the zero order, and the TE-polarized light is mainly dif
fracted into the +1 and -1 diffraction orders. The grating is a surfac
e relief with a metal coating. It consists of V-grooves and is fabrica
ted in silicon using photolithography and a combination of dry and wet
chemical etching. The measured diffraction efficiencies agree with th
e theoretical predictions. The sum of the measured diffraction efficie
ncies of the +1 and the -1 orders is 90% for TE polarization and 6% fo
r TM polarization. If the grating is in a conical mount, it can be use
d as a beam attenuator or a three-way beamsplitter.