Polarization-sensitive optical coherence tomography (PS-OCT) has been developed to measure the depth-resolved polarization properties of biological tissues. As the polarization states transmit through tissue layers in a round-trip manner, the optic axis is affected by overlying layers of tissue in PS-OCT. In this paper, we mathematically derived the optic axis of biological tissue for PS-OCT measurements and proposed a computationally effective algorithm for the reconstruction of the optic axis. The derivation is based on the fact that the Mueller matrix of an elliptical retarder is known to be a rotation matrix that rotates at an angle of phase retardation around an axis determined by the optic axis orientation and ellipticity angle. Assuming the fibers of PS-OCT and the tissue as elliptical and cascaded linear retarders, respectively, we showed that the Stokes vectors measured by PS-OCT rotate around an axis at the angles of double-pass phase retardation for each layer of tissue. The rotation axis is the optic axis cumulatively rotated around the optic axes at the angles of single-pass phase retardations of overlaying layers. Then, an algorithm to reconstruct the optic axis from the rotation axes and angles of Stokes vectors measured from each tissue layer was proposed. The algorithm was validated by a simulation and a PSOCT measurement of 3D printer filaments stacked as a triangle. The inner angles of the triangle were measured from the en-face OCT structural image and a cross-section of the relative optic axis orientation. The difference between both measurement methods is less than 21°.
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