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A novel dual‐core structure based on cyclic olefin copolymer (COC) photonic crystal fiber (PCF) is proposed for realizing Terahertz (THz) polarization beam splitting. The dependence of coupling length and structural parameters of the THz polarization beam splitter (TPBS) is analyzed. The confinement loss, effective material loss, and extinction ratio (ER) are examined. The numerical simulation results...