For example, digital and programmable MSs were demonstrated in the microwave region. [24][25][26] The wavefront and polarization can be dynamically controlled, showing great potential for future intelligent systems. The spin decoupled multi-channel devices were proposed for polarization multiplexed systems by combining the geometric and dynamic phases. [27][28][29] The concept of multi-channel orbital angular momentum (OAM) multiplexing and demultiplexing was demonstrated using single-layer MS in optical regions, leading to high-speed and largecapacity optical communications. [30] Broadband transmission-type spin decoupled dielectric MS combing the dynamic phase and geometric phase was proposed in the terahertz regime. [31] By using multiplexed meta-atoms, the MS can also convert arbitrary linearly polarized waves to two different linearly polarized waves with nearly equal strength and asymmetric angles, which opens new avenues for efficient polarization-multiplexed THz systems. In the meantime, non-interleaved polarization-insensitive MSs for efficient wavefront shaping are also widely investigated. For instance, broadband polarization-insensitive 3D conformal MS cloaks were demonstrated to conceal targets under polarizationscanning detections. [32,33] By exploiting cross linear polarization dynamic and geometric phases, the polarization and the intensity of the scattered EM-wave can be reconstructed as the scattering wavefront deflected from the flat ground at any polarization state. Highly efficient dielectric resonant-based MSs are demonstrated in the optical region, with identical hologram images, [34] vortex beams, [35] and focusing [36] observed under different linear polarization. In the microwave region, polarization-insensitive transmissive MSs are also demonstrated to flexibly manipulate the wavefront, which is usually achieved by cascading resonant cells in several laminates. [37,38] However, The MSs cannot perform polarization conversion because the meta-atoms are isotropic. For state-of-the-art MSs that achieve both polarization conversion and wavefront shaping, the polarization conversion feature usually depends on the polarization of the input. For example, an all-dielectric MS for simultaneously realizing polarization rotation and wavefront shaping was demonstrated in visible light. [39] Because the cross-polarization conversion is achieved based on the principle of the half-wave Arbitrarily manipulating the polarization and wavefront of electromagnetic waves using ultrathin and highly efficient devices is desirable for many systems. Ultrathin broadband polarization-insensitive transmissive metasurfaces, which can achieve the same polarization conversion and wavefront shaping for arbitrary linearly polarized incident waves, are proposed. The meta-atom is composed of a transmitting antenna and a receiving antenna with a group of phase delay lines connecting them. The rotation of the transmitting antenna introduces the polarization conversion, and the different lengths of the transmission lines pro...