We demonstrate an all-optical reconfigurable logic gate based on dominant nonlinear polarization rotation accompanied with cross-gain modulation effect in a single semiconductor optical amplifier (SOA). Five logic functions, including NOT, OR, NOR, AND, and NAND, are realized using 10-Gb/s on-off keying signals with flexible wavelength tunability. The operation principle is explained in detail. By adjusting polarization controllers, multiple logic functions corresponding to different input polarization states are separately achieved using a single SOA with high flexibility.