In this paper, we present a polarizer that consists of three step rotary detents which can selectively convert linear polarzation into circular polarization and vice versa. For the design of the polarizer, the transmission line theory is applied to design the wa- veguide mode transducer for the modes to be smothly converted in waveguides, and a dielectric plate is inserted in circular waveguide for the conversion of a polarized wave with the angle of an inserted dielectric plate. Also, we simulated to obtain the optimum values of the transmission and the reflection coefficient characteristics at input and output port, and proved the propriety of the theory from the knowledge of measuring the constructed polarizer with the designed data.