This document describes an analytical model for optical polarimetric imaging systems. It presents models for characterizing material reflectance using polarimetric BRDF, modeling the sensor reaching radiance using MODTRAN-P, and modeling the sensor and processing algorithm. The analytical model is validated against real outdoor imagery. An adaptive polarimetric target detector is also developed that uses the generalized likelihood ratio test and achieves better detection performance than conventional methods according to ROC curve comparisons.