The beam splitter is one of the important elements in optical waveguide circuits. To improve the performance of an optofluidic beam splitter, a microchannel including a two-stage main channel with divergent side walls and two pairs of inlet channels is proposed. Besides, the height of the inlets injected with cladding fluid is set to be less than the height of other parts of the microchannel. When we inject calcium chloride solution (cladding fluid) and deionized water (core fluid) into the inlet channels, the gradient refractive index (GRIN) developed in fluids flowing through the microchannel split the incident light beam into two beams with a larger split angle. Moreover, the designed inlets yield a GRIN distribution which increases the light collected around the middle horizontal line on the objective plane, and so enhances the transmission efficiency of the device. To demonstrate the performance of the proposed beam splitter, we use polydimethylsiloxane to fabricate the microchannel. The results obtained by simulation and experiment are compared to show the effectiveness of the device and the validity of numerical simulation. The influence of the microchannel geometry and the flow rate ratio on the performance of the proposed beam splitter is investigated.