A beam splitter is an optical device that splits beams (such as laser beams) into two (or more) beams. For a lossless beam splitter, R + T = 1. R = reflectance, T = transmittance, A = absorptance (ideally zero) When comparing beam splitters, always check whether the specified R/T ratio is for. The diffractive beam splitter (also known as multispot beam generator or array beam generator) is a single optical element that divides an input beam into multiple output beams.