Abstract: Non-spherical aerosol is an important factor influencing aerosol remote sensing and climate simulation. In order to estimate the impact of non-spherical aerosol on polarized radiative transfer quantitatively, the sensitivity of radiance and polarized radiance to aerosol shape is analyzed for different particle effective radiuses, Aerosol Optical Depth (AOD) and solar zenith angles. In addition, the simulation errors due to the approximation that taking the non-spherical particles as sphere ones (called “equivalent Mie scattering errors”) are discussed. Considering the importance of fluxes for climate research, the influence of non-spherical aerosol on fluxes is analyzed as well. The simulation results show that, for radiance and polarized radiance, shape sensitivities are different at different directions, and the angular distributions of shape sensitivity coefficient are typical for specified solar zenith angles, which is helpful for the data selection of remote sensing process to avoid the influence of aerosol shape. Obvious simulation errors are caused by taking the non-spherical aerosol particles as sphere ones, especially for polarized radiance, where its maximum simulation error can reach 341.3%. The impact of shape on upwelling diffuse light at the top of atmosphere is much stronger than down-welling diffuse light at surface. The simulation error of fluxes due to spherical hypothesis becomes larger with increasing the effective radius. The up-welling fluxes tend to be underestimated by spherical hypothesis for small solar zenith angles, while the down-welling fluxes tend to be overestimated, the result is opposite for large solar zenith angles.