To realize advanced broadband mobile satellite communications, this paper proposes a new wireless access approach named Variable Polarization Frequency Division Multiplexing(VPFDM); it assigns the resources created by dual polarization states as well as frequency bandwidth to customers. The most significant problem in using dual polarization is cross-polarization interference. For satellite communications, when existing terminals and/or satellites employs asynchronous frequency conversion of V/H polarizations, received signals undergo a mixture of frequency offsets. Aiming to overcome this satellite-specific problem, we propose a novel VPFDM modem that can handle multi-carrier multi-rate dual polarization signals. The results of simulations and experiments show that the proposed modem is applicable to satellite communications.