This paper gives an analysis of the behavior of polarizing grids and reflec
ting polarizers by solving Maxwell's equations, for arbitrary angles of inc
idence and grid rotation, for cases where the excitation is provided by an
incident plane wave or a beam of radiation. The scattering and impedance ma
trix representations are derived and used to solve more complicated configu
rations of grid assemblies. The results are also compared with data obtaine
d in the calibration of reflecting polarizers at the Owens Valley Radio Obs
ervatory. From this analysis, we propose a method for choosing the optimum
grid parameters (wire radius and spacing). We also provide a study of the e
ffects of two types of errors (in wire separation and radius size) that can
be introduced in the fabrication of a grid.