This Letter presents a double-layer structure combining a cracked cross meta-surface and grating surface to realize arbitrary incident linear terahertz (THz) wave polarization conversion. The arbitrary incident linear polarization THz wave will be induced with the same resonant modes in the unit cell, which results in polarization conversion insensitive to the linear polarization angle. Moreover, the zigzag-shaped resonant surface current leads to a strong magnetic resonance between the meta-surface and gratings, which enhances the conversion efficiency. The experimental results show that a more than 70% conversion rate can be achieved under arbitrary linear polarization within a wide frequency band. Moreover, around 0.89 THz nearly perfect polarization conversion is realized.