We investigate the propagation of polarized light in fibrous tissues such as muscle and skin. The myofibrils and collagen fibers are approximated as long cylinders and the tissue phantom is composed of spherical and cylindrical structures. We apply Monte Carlo method based on this phantom to simulate and analyze polarization imaging process of muscle. The good agreement between the simulation results and the experimental results validate the assumption of the phantom composition. This paper also presents how to describe the fiber orientation distribution and tissue anisotropy according to three parameters derived from the polarization imaging.