In paper 1 [Appl. Opt. 33, this issue (1994)] we examined the polariza
tion aberrations of rotationally symmetric systems. In this paper we e
xtend polarization-aberrration theory to include two types of tilted a
nd decentered systems composed of rotationally symmetric elements. One
type is systems with collinear centers of curvatures but with decente
red pupils. The symmetry in such systems permits the analysis to proce
ed along lines similar to those in paper 1. The other type is systems
with arbitrary tilts and decenters. In these systems the field depende
ncies of the aberrations from each surface are not concentric. The ext
ension is made by use of a polarization-aberration matrix with vector,
instead of scalar, arguments.