We have recently developed a high-numerical-aperture (high-NA) Mueller-matrix ellipsometer (MME). By adopting a high-NA objective lens, the scattered light can be collected and the image with high lateral resolution is acquired to obtain the spatially resolved Mueller matrix of the sample. In this manuscript, we propose a model of the image formation of the high-NA MME based on the rigorous coupled-wave analysis (RCWA) and vector diffraction theory. The proposed imaging formation model consists of four parts: scattering on the sample, collecting by the optical system, propagating in the optical system, and imaging on the image plane. Each part can be modeled and calculated separately. Utilizing the proposed model, we have performed a numerical simulation for two types of gratings. The results reveal the potential of the proposed model in predicting the measured Mueller matrix and analyzing the sensitivity of the high-NA MME to different nanostructures.
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