We investigate the in-plane polarization properties of GaN films grown by plasma-assisted molecularbeam epitaxy on LiAlO 2 (100). Due to the crystal symmetry of LiAlO 2 (100), GaN films can be realized in a nonpolar (M-plane) configuration, i.e., the c-axis of the wurtzite unit cell lies in the growth plane. For strained M-plane GaN films, the band structure of the valence band changes in such a way that the optical transmittance is completely linearly polarized for two orthogonal in-plane directions, where one of these directions is parallel to the c-axis of the GaN film. The transmittance for an arbitrary in-plane polarization angle can be described as a linear combination of the transmittance for two orthogonal polarization, one of which is parallel to the c-axis.1 Introduction The internal quantum efficiency of GaN-based light-emitting devices is still not optimized due to the presence of electrostatic fields within the active layer, which usually consists of a heterostructure such as a quantum well. These electrostatic fields are generated by the spontaneous and piezoelectric polarization along the ½0001 axis of the hexagonal group-III nitrides. The film growth direction is usually along ½0001, i.e., C-plane films, so that these electrostatic fields will separate the electron and hole wave-functions in quantum well structures. The resulting reduction in the wave-function overlap decreases the radiative efficiency for light-emitting devices. A way to overcome this problem is to realize quantum-well structures with the c-axis of the wurtzite unit cell being in the growth plane in order to achieve a nonpolar direction, e.g. Second, for in-plane strain values smaller than À0:2%, which are typical for our films, the valence band structure is changed in such a way that the transition T 1 between the uppermost valence band and the conduction band becomes completely linearly polarized in the x-direction, while the transition T 2 of the second uppermost valence band with the conduction band is completely linearly polarized in the z-direction, which is parallel to the c-axis of the film. The third upper-