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• A new method for preparing non spherical particles (burning Ganoderma spores method) has been proposed. • A polarized light simulation transmission model based on T-matrix was established in a smoke simulation environment. • Conducted quantitative and qualitative model validation experiments. In order to deal with the problem of serious pollution caused by non-spherical particles, this study developed and obtained a non-spherical medium based on the theoretical basis of polarized optics and a new non-spherical particle preparation method (burning Ganoderma lucidum spores method). A polarized light simulation transport model based on the T-matrix was established by applying it to the smoke simulation environment. Using this polarization transmission model, simulation experiments were conducted to determine the effects of wavelength, polarization state, optical thickness and various transmission media on the Degree of Polarization (DOP). The simulation results show that both incoming linearly and circularly polarized light undergo depolarization as the optical thickness increases; however, the depolarization of circularly polarized light becomes more severe. In addition, the DOP in the non-spherical particle medium is always larger than that in the spherical particle medium, which indicates that the circularly polarized light is superior to the linearly polarized light in terms of deflection precession. [ABSTRACT FROM AUTHOR]