Dermoscopy has been widely used in the diagnosis of skin lesions in the clinical field. However, difficulty remains in clear and accurate observation of the size, shape, color depth and size of superficial vascular plexus vessels in the epidermis, dermal-epidermal junction and dermal papilla. Since the epidermis is specularly reflective, it does not change the polarization state of the reflected light. Contrarily, tissue below the epidermal layer of the skin tissue changes the polarization state of the source light. Based on this, we designed a handheld system with a field of view of 22 mm and a magnification of 10× that performs polarized dermoscopy through the use of polarized illumination imaging technology, which more clearly and effectively observe the lesions of deep skin tissue and the morphology of lesions, thereby improving the efficiency of clinical diagnoses.