A solid immersion lens (SIL) is described with NA = 2.64 that is fabricated from a two-step process using a large BK7 glass hemisphere and a small GaP hemisphere. The Gallium Phosphide (GaP) hemisphere has a radius 114μm, and is cemented in the center of BK7 SIL with index-matching epoxy. The BK7 SIL thickness is accommodated to have both BK7 SIL and GaP SIL in an image centric configuration. The two-step GaP SIL is tested on an induced polarization imaging system. Induced polarization pupil images, the native polarization image and induced polarization image of a DVD RW sample are given in this paper.© (2007) COPYRIGHT SPIE--The International Society for Optical Engineering. Downloading of the abstract is permitted for personal use only.