The fabrication of a new type of polymeric optical element with specified properties with a given axial gradient of birefringence (GB) is described. The estimation of some technological spaces of GB element fabrication is given. For the fabrication of GB elements, an inhomogeneous mechanical field with a given heterogeneity was used. GB elements on poly(vinyl spirit) and polyethyleneterephthalate thin films bases were created, and their properties were investigated. The maximal value of the implemented birefringence was 1.4 X 10(-2). (C) 2003 Wiley Periodicals, Inc. J Appl Polym Sci 91: 489-493, 2004.