In order to acquire polarization information of target and background, hyperspectral polarization image system based on Liquid Crystal Variable Retarders (LCVR) and Acousto-optic Tunable Filter (AOTF) was designed to improve the accuracy of detection of target and background. Firstly, the principle of polarization detection and the work principle of AOTF were described. And then the structure of the system was given. In the mean while, the parameter of optic component was distributed reasonably. Finally, the hyperspectral polarization images captured by the system were analyzed through the polarization information process software programmed by MATLAB. The calculated results show that the polarimetric and spectral characteristics of target are obvious. The system is of significance for object detection and recognition.