Two classes of conservative, linear, optical rotary effects (optical activity and Faraday rotation) are distinguished by their behavior under time reversal. In analogy with coherent perfect absorption, where counterpropagating light fields are controllably converted into other degrees of freedom, we show that only time-odd (Faraday) rotation is capable of coherent perfect rotation in a linear and conservative medium, by which we mean the complete transfer of counterpropagating coherent light fields into their orthogonal polarization. This highlights the necessity of time reversal odd processes (not just absorption) and coherence in perfect mode conversion and may inform device design.PACS numbers: 42.25. Bs, 78.20.Ls, 42.25.Hz Coherent Perfect Absorption (CPA) [1,2] illuminates the role optical coherence plays in the perfect conversion of optical energy into other modes (typically incoherent fluorescence or heat). CPA is a non-conservative linear process, typically modeled using a non-Hermitian Hamiltonian. In its original formulation, this non-Hermitian Hamiltonian included absorption/gain to explicitly break the time reversal invariance of the underlying fundamental processes. This is also the case with the formulation of CPA in PT-invariant theories [3,4], which has led to a fertile way to explore many subtleties in optical processes [5,6].In this paper we develop theory for Coherent Perfect Rotation (CPR), the conservative transfer of any fixed input polarization state of coherent counterpropagating light fields completely into its orthogonal polarization. CPR highlights the necessity of combining T-odd processes (in, for example, magneto-optics) with optical coherence to achieve this perfect conversion. By contrast T-even conservative processes cannot effect such a transformation. CPR denotes a conservative (thus fully Hermitian Hamiltonian) process that first appears at a particular "threshold" value of the parameter scaling the Todd process, and there are many phenomenological correspondences between CPA and CPR, illustrated schematically in Fig. 1. Beyond revealing a connection between T-odd processes, Hermiticity, and CPA, CPR may inform the design of novel magneto-optical sensors and devices.We adopt a 4 × 4 transfer matrix approach to describe linear optical transport of a monochromatic ray moving back and forth along theẑ-axis,where the M 's, B and C are 2 × 2 (in general complex) matrices; here we are working in the basis where the local field (complex) amplitudes are v = (E x , H y , E y , −H x ). Note that for birefringent materials M = M ′ , but since we are interested in systems that transform any input polarization into the orthogonal polarization, we will focritical coupling Λ, α 1. CPA and CPR are distinct from critical coupling and critical rotation [7][8][9]. For a fixed value of Λ, the system's length in terms of the vacuum wavelength, critical coupling and CPA occur at a particular value of the absorption α and index. Critical half-wave rotation and CPR first occur at "threshold" value...