A new polarization splitter at optical frequencies is proposed. The basic structure of the device is a tapered velocity coupler which is composed of a straight and a dimensionally tapered slab waveguide on a LiNbO3 substrate. The numerical results obtained with the finite difference method indicate that extinction ratios of polarization less than 2% for both TE and TM modes are possible of realization under moderate control voltages and that the splitting characteristics are stable over a wide range of frequencies.