Based on the ring loop element, a new element which sets a dipole slot in the ring loop element is introduced. The new combining element frequency selective surface (FSS) structure is calculated Galerkin's method in the spectral domain. The transmittance of both transverse electric wave (TE wave) and transverse magnetic wave (TM wave) at skew angle incidence of 30° and 45° is high at about 11.5 GHz. But it also exhibits polarization splitter at about 14 GHz.