A simple and innovative process for manufacturing a high performance mechanical polarizing device is provided. The invention utilizes an inexpensive, high output production process where a transparent film substrate is coated with a non-transparent layer by deposition or other wet or dry method. Then a photoresist or a nano-imprint lithography process is used to overlay the non-transparent coated film with a pattern. The exposed non-transparent material is then removed by means of acid or base etching or the use of other mechanical or nano-technology removal methods. The photoresist is then removed and a protective layer may then be applied to the polarizer substrate. According to another embodiment, nano-imprinting techniques are used to prepare the polarizer substrate. The process may be automated in one or more embodiments, and lends itself to a high speed production manufacturing line, utilizing roll-to-roll, sheet fed or other methods of automated manufacturing.