The uniformity of lattice arrangement plays an important role in industrial processing, science and technology studies and environmental pollution detection. However, there are very little papers to study surface structure by depolarization characteristics. In order to improve the efficiency and accuracy of material identification system by polarization technology, we developed a new method to decompose the Mueller matrix, we studied the mechanism of the scattering of electromagnetic wave, and analyzed the relationship between the characteristics of depolarization and mechanism of scattering. We used the Jones Matrix and Mueller Matrix to set up the physical model, and decomposed the Mueller-Jones Matrix by the characteristics of polarization, then got the depolarization coefficients (ωd) of the surfaces of the samples. By using this theory, we deduced the relation formula of Mueller matrix, Mueller-Jones matrix and Isotropic-Depolarizer matrix. Based on the polarized characteristics of the samples, we analyzed design method of material identification system and gave the results of the experimental test. Finally, we applied the theory of Fresnel formulas to verify the theoretical model. From the results, we found that the depolarization coefficients of the samples’ surfaces were related to the scattering, and in the whole measurement process, the depolarization coefficients of the samples were far different; the method could easily to distinguish the metal and nonmetal, and more quickly to analyze the surface roughness of the samples. Therefore, the depolarization technology had a great application value, and the paper had very important significance on the development of surface structure study.