This Small Business Innovation Research (SBIR) Phase I Project will investigate the use of a fast switching ferroelectric liquid crystal structure, particularly in the inverse twisted smetic structure (ITSS) to make a polarization insensitive diffraction grating structure. This will be done using the high tilt ferroelectric liquid crystal material. In this program two different approaches will be explored to make a polarization insensitive beam deflector. In one approach, a fast switching ferroelectric liquid crystal in combination with doped cross-linking agents will be used to make a switchable grating without the use of holography. A second approach will make the polarization insensitive structures using patterned alignment layers. The optimal method will be identified for further development and implementation.<br/><br/>Commercially these diffractive structures are expected to form the basis of optical attenuators as well as beam steering devices. Although several applications, such as optical light attenuators for the telecommunications industry can be expected, the ultimate application as always will depend on the performance of the device.