The design requirements of the polarimeter were established by the scientific optical objectives of the experiment to be launched aboard the Solar Max Mission which will study active solar regions. The polarization of the light is accomplished by a rotating magnesium fluoride quarter wave plate. The quarter wave plates are rotated in 22 1/2 degree steps about an axis coincidental with the light beam. As the light beam passes through the wave plate, the transformation that occurs can be expressed by mathematical equations. By having the wave plates calibrated, the data obtained from solar flares can be analyzed and meaningful information provided to the investigators. The polarimeter has two wave plates with different optical characteristics to provide both redundancy and versatility. A four mirror polarizer was added behind one wave plate to provide additional polarization. The mechanical design, testing, and operation of the polarimeter for the high resolution ultraviolet spectrometer/polarimeter are described