AbstractUsing the law of refraction and reflection of vector form to trace the light direction of propagation in the Smith prism. Be based on it, get the reflection phase shifter δs and δp on every planes, consequently obtain virtue matrix using Jones vector. The distribution of the polarization state of emergent light wave from Smith prism is analyzed when the light is vertical incidence and different azimuth, homochromatism and linearly polarized. The polarization aberration feature of Smith prism is obtained. At last,the detection experiment is done using the Stokes parameter measurement, and gets the consistent result with theory. The text lay the foundation for studying polarization aberration that effects on imaging quality and detection and correction of polarization aberration.