This study investigates the optical anisotropy spectrum in the R-plane (i.e., the [101¯2]-oriented layer plane) of GaN/Al 0.2 Ga 0.8 N quantum wells of different widths. The optical matrix elements in the wurtzite quantum wells are calculated using the k⋅p finite difference scheme. The calculations show that the valence band mixing effect produces giant in-plane optical anisotropy in [101¯2]-oriented GaN/Al 0.2 Ga 0.8 N quantum wells with a narrow width. The nature of the in-plane optical anisotropy is found to be dependent on the well width. Specifically, it is found that the anisotropy changes from x′-polarization to y′-polarization as the well width increases.