as shown schematically in fig1 the invention is comprised of an esbg device 10 and a polarization - converting reflector 50 . the esbg device 10 receives a collimated input beam 20 . in a fiber optic communications application , a lens , not shown in fig1 would commonly be used to collimate the light exiting an optical fiber . upon transmission through the esbg device 10 , the light beam is divided into a diffracted component 30 and an undiffracted component 40 . while the diffracted component 30 is shown as being transmitted through the esbg device 10 , the diffracted component could be reflected from the esbg device . as previously described , the diffraction efficiency of the esbg device can be controlled by means of the applied voltage , such that the portion of the input beam that is diffracted can be varied from essentially zero to some maximum value determined by the design of the esbg device . thus the amplitude of the undiffracted beam 40 can be attenuated with respect to the input beam 20 . however , as previously described , esbg devices generally do not have the same diffraction efficiency for all polarization states and may only diffract light having a single linear polarization state . thus the portion of input beam 20 that is directed into the diffracted beam 30 , and thus the attenuation level of the undiffracted beam 40 , will be different for different polarization states of the input beam 20 . the undiffracted beam 40 is reflected by the polarization - converting reflector 50 such that the reflected beam 60 has a polarization state that is rotated by 90 degrees with respect to the polarization state of the undiffracted beam 40 . there are several well - known combinations of optical components that can be used to form a polarization - converting reflector . specifically , the polarization - converting reflector 50 may be comprised of a mirror 50 a and a one - quarter wave retarder 50 b , in which case the retarder must be oriented with its optical axis at a 45 - degree angle with respect to the fringe planes in the esbg device . alternately , the polarization - converting reflector 50 may be comprised of a mirror 50 a and a 45 - degree faraday rotator 50 b , in which case precise alignment of the faraday rotator is not required . the reflected beam 60 passes through the esbg device 10 in the reverse direction . the esbg device divides again divides this beam into a diffracted component 70 and an undiffracted component 80 . the undiffracted component 80 constitutes the output beam of the attenuator , and will commonly be collected by a lens , not shown in fig1 and focused into an optical fiber . the portion of the light that is diffracted and undiffracted for each polarization state within beam 60 will be different for different polarization states . however , since the polarization state of beam 60 has been rotated by 90 degrees with respect to the polarization state of input beam 20 , the net attenuation of output beam 80 with respect to input beam 20 will not depend on the polarization state of input beam 20 . the invention may be further understood by means of an example : assume that input beam 20 is comprised of s and p orthogonal linearly polarized components , where the normal definitions are employed for s and p polarization . further assume that the esbg device only diffracts light of p polarization such that beam 30 is p polarized and beam 40 is comprised of the undiffracted portion of the p light and all of the s light . after reflection from the polarization - converting reflector 50 , beam 60 has a p component equal to the s component of beam 20 and an s component equal to the undiffracted portion of p component of beam 40 . after the second transit through the esbg device , some portion of the p component of beam 60 is diffracted into beam 70 such that output beam 80 is comprised of the undiffracted portions of both the s and p components of the input beam 20 . thus the attenuator is polarization insensitive .