Several matrix methods have been developed for studying polarization properties of light. Jones was the first to apply the matrix method to the study of polarization optics. In Jones matrix formalism the polarized wave field is represented by 2-element column matrix known as Jones Vector and the polarization device encountered by light is represented by a 2×2 matrix, known as the characteristic Jones matrix of the device. Mueller introduced a new matrix method where the wave field is represented by a 4-dimensional vector. The elements of the vector are the Stokes parameters of the beam. In Mueller matrix formalism the optical device is represented by a 4×4 real matrix known as 'Mueller Matrix' of the device. The use of coherency matrix also proves to the useful in the study of partially polarized light. Pauli spin matrices have been used to unify the different matrix treatments of polarization optical phenomena. The present article is an attempt to unify the analysis of polarization phenomena using Dirac matrices used by Dirac in quantum mechanics. We have however redefined the set of Dirac matrices in terms of the Kronecher product of Pauli spin matrices. © 2009 Published by Elsevier GmbH.