Provided is an ellipsometer including a polarizing optical device configured to separate light, reflected from a sample that is irradiated with illumination light comprising a linearly polarized light, into a first linearly polarized light in a first polarization direction and a second linearly polarized light in a second polarization direction that is orthogonal to the first polarization direction, and a light-receiving optical system configured to calculate an Ψ and Δ, an amplitude ratio and a phase difference of the two polarized light respectively, from an interference fringe formed by interference between the first linearly polarized light and the second linearly polarized light after passing through an analyzing device with transmission axis different from the first polarization direction and the second polarization direction.