  In this paper we analyze the theoretical limits of a metamaterial converter
that allows for linear-to- elliptical polarization transformation with any
desired ellipticity and ellipse orientation. We employ the transmission line
approach providing a needed level of the design generalization. Our analysis
reveals that the maximal conversion efficiency for transmission through a
single metamaterial layer is 50%, while the realistic re ection configuration
can give the conversion efficiency up to 90%. We show that a double layer
transmission converter and a single layer with a ground plane can have 100%
polarization conversion efficiency. We tested our conclusions numerically
reaching the designated limits of efficiency using a simple metamaterial
design. Our general analysis provides useful guidelines for the metamaterial
polarization converter design for virtually any frequency range of the
electromagnetic waves.
