In order to obtain an excellent photonic band gaps of visible and near infrared region,the formation of band gaps of MgF2、Ta2O5 and Ta2O5/MgF2 heterostructure three-dimensional photonic crystal is exhibited and confirmed by calculation of the transfer matrix method.It is shown that the three-dimensional photonic crystal with the heterostructure of Ta2O5/MgF2 has omnidirectional band gaps without influence of incident angles around 820~1 020 nm of near infrared region with TM polarization.The structure should enable new applications for polarizing devices.