In this paper a non-polarizing beam splitter design concept is presented using anisotropic thin films. Transmittance of s- and p-polarized waves can be dealt with separately. This concept can be applied to non-polarizing beam splitter designs of single wavelength and broad-band spectrum at oblique incidence. A few examples of non-polarizing beam splitters (50:50) at the design wavelength of 1064 nm and over the visible spectrum (420 nm 680 nm) are elaborated. Besides, the angular performance of these designs is examined.