In this paper, we discuss a potential multiple access and modulation scheme based on polarized states (PS) of electromagnetic (EM) waves for line-of-sight (LOS) communications. The proposed scheme is theoretic different from the existing polar modulation for EDGE and WCDMA systems. We propose the detailed bit representation (modulation) and multiple access scheme using PS. Because of the inflexibility of polarization information in the time and frequency domains, as well as independence of frequency and space, the polarization information can be used independently for wireless communications, i.e., another independent resource domain that can be utilized. Due to the independence between the PS and the specific features of signals (such as waveform, bandwidth and data rate), the discussed polarization division multiple access (PDMA) and polarization modulation (PM) are expected to improve the spectrum utilization effectively. It is proved that the polarization filtering technique can be adopted in the PDMA-PM wireless communications to separate the multiuser signals and demodulate the bit information representing by PS for desired user. Some theoretical analysis is done to demonstrate the feasibility of the proposed scheme, and the simulation results are made to evaluate the performance of the suggested system.