  The recently observed dependence of the periodic surface structures on the
light polarization in the laser induced pattern formation is analyzed within a
model where the polarization induces significant deviation the spatial
distribution of the energy deposited by the photon from isotropic energy
distribution. We argue that the laser polarization breaks the rotation symmetry
on the surface and is responsible for the correlation of the surface structures
with the degree and the direction of polarization. Moreover it is shown that
the polarization induces the appearence of novel features of the surface
morphology and time evolution, which could be directly tested experimentally.
