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The retardation of the retarder elements may has a spatial variation and therefore deviates from its nominal value.In a polarization calibration system,the spatial retardation variation will result in significant measurement errors of instrument matrix and also is really difficult to calibrate.this problem will be more serious in calibrating imaging polarimiters.In the paper,the relationship between the retardation error and the measurement error is theoretically derived in both typical polarization calibration systems,one is to place calibration unit in an aperture plane and the other one in an field plane.