Abstract-Based on the polarimetric scattering model of second-order small-slope approximation (SSA-II) with tapered wave incidence under linear and circular polarization, monostatic and bistatic scattering from two-dimensional dielectric rough sea surface is investigated. The emphasis of the present study is on the polarization signature of the scattered wave under circularly polarized wave incidence, which is related to the Brewster angle. Numerical simulations show that for bistatic configuration under circularly polarized wave incidence, the polarization state of scattering wave strongly depends on incident angle, scattering angle, as well as their relation to the Brewster angle associated with medium permittivity.