A variable light attenuator comprises a pair of spaced optical elements, each having a reflective surface and at least one being adapted to variably polarize a light beam as a function of its angle of incidence. Means are provided for rotatably supporting the optical elements so that the beam, upon being reflected from both elements, is always parallel to the input beam, regardless of its angle of incidence. Preferably, a second pair of reflective elements, similarly structured, arranged and… Expand