Abstract: Taking the advantage of the BV theorem, a scattering model is established for the polarized light scattering from a spheroid particle on or near a wafer. The scattering process is analysed and the scattering coefficients are derived through expanding vector spherical harmonic functions. The variation of differential scattering cross section（DSCS） of a spheroid particle with scattering angle is calculated, which is compared with the results of discreter sources method and extended Mie method. The results are coincident, proving the validity of the method. The variations of DSCS are discussed with incident angle, scattering angle, spheroid particle size, axial ratio, the distance of the particle from the wafer, dielectric constant, and particle azimuth angle. The result shows that with th