Abstract: The scattering characteristics of the polarized light incident on the target represent the attributive information of the targets. Based on the Rayleigh scattering theory, the Mueller matrix elements of the aspherical particles were calculated by using the vector transmission equation and scattering mathematic model of the incident polarized light scattered by the single-layer aspherical particles, and the polarization degree of the scattering medium was solved. Under the conditions of different thickness, particle radii and detecting angles, the variation characteristics of the depolarization degree of the light scattered by the aspherical particles are discussed, and the simulation result is given. A new way is provided by this method for characterizing the internal structure, thickness, roughness of a target, and for the object acquisition and identification.