To study the scattering characteristics of leukocytes at polarized light incidence, we modify Stokes-Müller matrix elements for polarized light propagation by using the geometric optics approximation theory. On the basis of eccentric sphere model, we numerically simulate the scattering light intensity spatial distribution of the mitochondria free leukocytes with different shapes, sizes and refractive indices with two polarized beams incident, and polarization directions of the two beams are perpendicular to each other. The relationship between the scattering characteristic and cell structure parameters, such as shape, size, and refractive index, is numerically simulated. The three-dimensional distribution of polarized light scattering shows different fringe features under different conditions, which illustrates that the distribution is relevant to physical parameters and optical parameters. The analysis of differences, ratios, and ratios of difference to sum of the scattering intensity shows that the backscattering of the polarized light can reflect rich structural information and optical information in the cell.