  A new method for absolute polarimetric calibration of large telescopes is
presented. The proposed method is highly accurate and is based on the
calibration of a small sub-aperture, which is then extended to the full system
by means of actual observations of an astronomical source. The calibration
procedure is described in detail along with numerical simulations that explore
its robustness and accuracy. The advantages and disadvantages of this technique
with respect to other possible alternatives are discussed.
