We present a three-dimensional imaging analysis of confocal and conventional polarization microscopes by using the extended Mie scattering theory. In the analysis, we calculate the images of a Mie particle whose diameter is comparable with the wavelength of confocal and conventional microscopes. It was found that, when we observe a Mie particle, polarization confocal microscopy is not affected by the polarization distortion that is due to focusing with high-numerical-aperture lenses and does not produce pseudopeaks in the images in comparison with conventional polarization microscopy. The three-dimensional resolution of the polarization microscope and the verification of the proposed analysis method are also discussed.
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