Due to different emissivities, reflectivities, and surface temperatures between crude oil and water, polarized infrared contrast occurs and has the potential in oil spill surveillance. Based on the assumption that oil layer is smooth, optically thick, and viewed in a direct path, a simulation model dealing with polarization contrast between crude oil and water is presented. The radiance and polarization contrasts in the 8–14μm band are calculated and compared. The calculation results show that polarization contrast is much stronger than radiance contrast at most viewing angles and polarimetry has the superiority in remote sensing of crude oil spills.