A third version of the beam splitter is a dichroic mirrored prism assembly which uses dichroic optical coatings to divide an incoming light beam into a number of spectrally distinct output beams.OverviewA beam splitter or beamsplitter is an that splits a beam of into a transmitted and a reflected beam. It is a crucial part of many optical experimental and measurement systems, such as In its most common form, a cube, a beam splitter is made from two triangular glass which are glued together at their base using polyester,, or urethane-based adhesives. (Before these synthetic,.