Optical coherence tomography is a new promising chromatographic imaging technique with the advantages of noncontact and high resolution without damage, which is widely used in the field of biological tissue detection and imaging. As an important optical element in the system, the wide-angle depolarizing reflector plays a key role in the accurate acquisition of optical signals. Ta2O5and SiO2are selected as the coating materials for the technical parameter requirements of the reflector in the system. Based on the basic theory of optical thin film and combined with MATLAB and OptiLayer software, the design of 0~60° incident 1064 ± 40 nm depolarizing reflective film is realized by establishing the evaluation function of the film system. To optimize the oxygen-charging distribution scheme during film deposition, the weak absorption properties of the film materials are characterized by optical thermal co-circuit interferometry. According to the sensitivity distribution of the film layer, the optical control monitoring scheme with a thickness error of less than 1% is designed rationally. “Crystal control + optical control” is used to precisely control the thickness of each film layer and complete the preparation of resonant cavity film. The measurement results show that the average reflectance is more than 99.5%, and the deviation of P-light and S-light is less than 1% in the 1064 ± 40 nm wavelength band range from 0° to 60°, which meets the requirements of optical coherence tomography system.