The polarization variation of a reflector light after a bundle of linear polarization light is incident on the ideal cube corner retroreflector is analyzed. Diffraction distribution about the orthogonal polarization quantities of a reflector light is calculated with Fresnel diffraction theory and the correlative diffraction diagram is drawn. Meanwhile, the comparision with the diffraction diagram without considering the polarization effect proves that they are different obviously. At the same time, the result provides the grounds for the theoretical design of cube corner reflector with different usage requirement.