The in-plane polarization properties of strained C-and M-plane GaN films are investigated experimentally by photoreflectance spectroscopy and theoretically using the k Á p model. While unstrained and symmetrically strained C-plane films do not show any in-plane polarization anisotropy due to the underlying crystal symmetry, unstrained and strained M-plane GaN films can exhibit a very large in-plane polarization anisotropy. For specific strain values, the transitions between the conduction and the three valence band can be become completely x-, y-, or z-polarized. Consequently, strained M-plane GaN becomes a promising candidate for realizing polarization-sensitive photodetectors.Introduction The interest in M-plane GaN ð1 1 100Þ has recently increased, because unlike in C-plane GaN(0001) electrostatic fields due to spontaneous and piezoelectric polarization are absent in M-plane films. This can lead to more efficient quantum-wellbased light emitters [1]. The surface normal of an M-plane film is perpendicular (?) to the unique c axis of wurtzite GaN, and optical properties of such films are therefore expected to strongly depend on the in-plane polarization of a normally incident light beam.There are several applications, which require the detection of the state of polarization of an incident light beam. Generally, one uses a combination of a detector and an external polarizing element, such as sheet polarizers and prisms. A better solution would be a detector, which is intrinsically sensitive to optical polarization. The usual group IV and III-V semiconductor detectors do not show any significant in-plane anisotropy in their optical absorption coefficient (a) due to their cubic crystal structure, which has high symmetry. However, an M-plane wurtzite GaN film, which has a crystal structure with a lower symmetry, can exhibit a strong polarization anisotropy in a. Due to the combination of a large mismatch in lattice constants and thermal expansion coefficients between GaN and commonly used substrates, even thick M-plane GaN films are usually strained. Since strain affects the electronic band structure (EBS), it further modifies the polarization selection rules for optical absorption.