A method for the design of an all-dielectric nonpolarizing prism beam splitter utilizing the principle of frustrated total internal reflection is reported. The nonpolarizing condition for a prism beam splitter is discussed, and some single layer design examples are elaborated. The concept can be applied to a wide range of wavelengths and arbitrary transmittance values, and with the help of a computer design program examples of 400-700 nm, T_(p) velence T_(s) velence 0.5 +- 0.01, with incident angles of 45 deg and 62 deg are given. In addition, the sensitivity and application of the design are also discussed.
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