In this paper, we present the theory and fabrication of a metal-grating-based polarization beam splitter (PBS). The period and the aspect ratio of the metal grating were simulated with Gsolver to optimize the optical performance of the PBS. The simulation shows that the grating made of gold with the period of 300nm and the depth of 100nm is suitable to fabricate the PBS with satisfactory optical properties for the optical communication windows of 1.3μm and 1.5μm. The lift-off gold grating with the period of 5μm and the depth of 86nm that is fabricated with holography lithography is also demonstrated.