Abstract Neutron scattering with polarization analysis is an indispensable tool for the investigation of novel materials exhibiting electronic, magnetic, and orbital degrees of freedom. In addition, polarized neutrons are necessary for neutron spin precession techniques that path the way to obtain extremely high resolution in space and time. Last but not least, polarized neutrons are being used for fundamental studies as well as very recently for neutron imaging. Many years ago, neutron beam lines were simply adapted for polarized beam applications by adding polarizing elements leading usually to unacceptable losses in neutron intensity. Recently, an increasing number of beam lines are designed such that an optimum use of polarized neutrons is facilitated. In addition, marked progress has been obtained in the technology of 3He polarizers and the reflectivity of large-m supermirrors. Therefore, if properly designed, only factors of approximately 2–3 in neutron intensity are lost. It is shown that S-benders provide neutron beams with an almost wavelength independent polarization. Using twin cavities, polarized beams with a homogeneous phase space and P > 0.99 can be produced without significantly sacrificing intensity. It is argued that elliptic guides, which are coated with large m polarizing supermirrors, provide the highest flux.