We have demonstrated an in-line polarization splitter based on a side-polished fiber coupler including a thin metal intermediate layer. The experimental results revealed that the metal layer with proper thickness prevents TE polarization component from optical coupling between two contacted side-polished fibers, whereas it allows TM polarization component to the coupling. The design and fabrication techniques about the polarization splitter exploiting the side-polished fibers have been presented. The fabricated polarization splitter exhibited 18dB and 23dB of isolation ratio for TE polarization and TM polarization, respectively. The measured insertion loss for TE and TM polarization was 0.7dB and 1.3dB, respectively.