We study the optical properties of a two-axis galvanometric optical scanner constituted by a pair of rotating planar mirrors, focusing our attention on the transformation induced on the polarization state of the input beam. We obtain the matrix that
defines the transformation of the propagation direction of the beam and the Jones matrix that defines the transformation of the polarization state. Both matrices are expressed in terms of the rotation angles of two mirrors. Finally, we calculate the parameters of the general rotation in the Poincare sphere that describes the change of polarization state for each mutual orientation of the mirrors.
