There are many situations when, for the proper working, an opto-electronic device requiring optical components does not change the polarization state of light after a reflection, splitting or filtering. In this paper, a design for a non-polarizing beam splitter plate is proposed. Based on certain optical properties of homogeneous dielectric materials we will establish a reliable thin film package formula, excellent for the start of optimization to obtain a 20-nm bandwidth non-polarizing beam splitter.