Polarization-independent wavelength conversion is demonstrated by using four-wave mixing (FWM) in a single semiconductor optical amplifier (SOA). In this scheme, all the incident fields are split into two orthogonal-polarized parts by polarizing beam splitters (PBS). Each of the two parts is then transmitted into one facet of the SOA and they are counter-propagating through the same amplifier. Wavelength conversion with the polarization sensitivity less than 1.3 dB is obtained over a range from 1510 to 1620 nm.