Fuente: Wipo "Sensorization" An optical scale, a method for manufacturing an optical scale, and an optical encoder. The optical scale includes a plurality of wires provided thereon so that the wires do not intersect each other and each of the tangential directions of the respective wires changes continuously. The optical encoder includes the optical scale, a light source, an optical sensor, and a computing unit. The optical sensor includes a first polarizing layer that splits incident light that is light source light from the light source passed through or reflected on the optical scale and being incident on the first polarizing layer to a first polarization direction, a second polarizing layer that splits the incident light to a second polarization direction, a first photoreceiver that receives first polarized light split by the first polarizing layer, and a second photoreceiver that receives second polarized light split by the second polarizing layer.