A new technique for coding and decoding of optical signals through the use of polarization is described. In this technique the concept of coding is translated to polarization. In other words, coding is done in such a way that each code represents a unique polarization. This is done by implementing a binary pattern on a spatial light modulator in such a way that the reflected light has the required polarization. Decoding is done by the detection of the received beam's polarization. By linking the concept of coding to polarization we can use each of these concepts in measuring the other one, attaining some gains. In this paper the construction of a simple point-to-point communication where coding and decoding is done through polarization will be discussed.