In this study, we fabricated a 1.55um polarization-insensitive semiconductor optical amplifier(SOA) with rectangular buried heterostructure using a InGaAsP/InP double heterostructure wafer. Measured characteristics of the fabricated SOA are that 3dR bandwidth is 35nm and 3dB saturation output power is 4dBm. Maximum gain under the 150mA CW driving condition is 19.4dB. We measured the ASE(amplified spontanouse emission) Power spectrum or n and TM mode in the fabricated SOA using ASE measurement system and knew that distributions of the TE and TM mode about the maxinum region are nearly coincident. this shows the fabricated SOA is a polarization-insensitive.