In this study, the gain characteristics of the strained structures for SOA were calculated numerically and the optimized strained quantum well for the polarization-insensitive SOA was obtained. The structures used in this calculation were consisted of one, two, and three GaAs Delta layers respectively in the GaInAs(160 $AA$) well. Moreover the third one was calculated by changing from one mono-layer to three mono-layers in the thichless of GaAs delta layers. This structure enhances the TM mode gain coefficient with good efficiency because the light-hole band is lifted up whereas the heavy-hole band is lowered down. Additionally, The structure of the 3 GaAs delta layers(1 mono layer thickness) shows 3dB gain bandwidth of 85nm in 1.55um wavelength system. This study is expected to be used in making a wide band and polarization-independent semiconductor optical amplifier practically.