A model is established as a spheroid with a concentric spherical core according to the morphology and size of marine microbes. The calculation of cells with different sizes and morphologies are implemented using the discrete dipole approximation (DDA) method. With the resulting Mueller matrices, the distributions of polarized light scattering intensity are analyzed. The results show that the polarized light scattering characteristics are sensitive to the orientation, shape, size and size of the nucleated cell. The study on polarized light scattering can be used in classification and research of marine microbes and other cells.