In this study, we discuss a structure that realizes a wideband polarization splitter comprising fiber 1 with a single core and fiber 2 with circular pits, which touch the top and bottom of a single core. The refractive index profile of the W type was adopted in the core of fiber 1 to realize the wideband. We compared the maximum bandwidth of BW-15 (bandwidth at an extinction ratio of -15dB) for the W type obtained in this study with those (our previous results) of BW-15 for the step and graded types with cores and pits at the same location; this comparison clarified that the maximum bandwidth of BW-15 for the W type is 5.22 and 4.96 times wider than those of step and graded types, respectively. Furthermore, the device length at the maximum bandwidth improved, becoming slightly shorter. The main results of the FPS in this study are all obtained by numerical analysis based on our proposed MM-DM (a method that combines the multipole method and the difference method for the inhomogeneous region). Our MM-DM is a quite reliable method for high accuracy analysis of the FPS composed of inhomogeneous circular regions.