How to manipulate(operate or measure)single photons efficiently and simply is the basic problem in optical quantum information processing.We first present an efficient scheme to transform a biphoton polarization state to a corresponding single-photon state encoded by its polarization and spatial modes.This single-photon state carries both the information of the controlled and target photons.It will make the realization of bipartite positive-operator-valued measurements efficiently and simply.Moreover,the inverse transformation from the single-photon state back to the corresponding biphoton polarization state is also proposed.Using both the transformations,the realization of the arbitrary two-qubit unitary operation is simple with an M-Z interferometer.All the schemes are feasible with the current experimental technology.