Authors: Kenichiro Tanaka, Yasuhiro Mukaigawa, Achuta Kadambi Description: This paper presents a method of passive non-line-of-sight (NLOS) imaging using polarization cues. A key observation is that the oblique light has a different polarimetric signal. It turns out this effect is due to the polarization axis rotation, a phenomena which can be used to better condition the light transport matrix for non-line-of-sight imaging. Our analysis and results show that the use of a polarization for NLOS is both a standalone technique, as well as an enhancement technique to boost the results of other forms of passive NLOS imaging. We make a surprising finding that, despite 50% light attenuation from polarization optics, the gains from polarized NLOS are overall superior to unpolarized NLOS.