A polarization analyzing system includes a data collector collecting information on resist patterns formed over step patterns by first and second lights, the first and second lights being polarized parallel and perpendicular to the step patterns, a residual resist analyzer obtaining first and second relations between a ratio of a space to a line width of the resist patterns and the first and second residues, the first and second residues remaining at orthogonal points of the step patterns and the resist patterns, and a direction chooser choosing an optimum polarization direction reducing residues by comparing the first and second relations.