  In this paper we present a review of the existing data on interferential
mirror birefringence. We also report new measurements of two sets of mirrors
that confirm that mirror phase retardation per reflection decreases when mirror
reflectivity increases. We finally developed a computational code to calculate
the expected phase retardation per reflection as a function of the total number
of layers constituting the mirror. Different cases have been studied and we
have compared computational results with the trend of the experimental data.
Our study indicates that the origin of the mirror intrinsic birefringence can
be ascribed to the reflecting layers close to the substrate.
