The wavelength dependency of polarization dependent loss (PDL) in reflection in linearly chirped fiber Bragg gratings (CFBGs) written in single mode fibers is studied. Using the coupled theory and transfer matrix, the evolution with wavelength of PDL as a function of the grating parameters and the birefringence value is analyzed. And simulation results show that the chirped grating polarization dependent loss is very significant as the birefringence changes, especially with steep sides. The chirp grating PDL is also affected by the chirp grating coefficient and the modulation depth, which indicates that the linear chirped grating polarization dependent loss is not only dependent on the grating birefringence, but also dependent on other parameters of the chirp coefficient and other parameters. Theoretical analysis and experimental results are matchable to each other.