Mueller matrix is a type of relation matrix that describes the changes in light polarization during propagation using the Stokes vector. It is an important method for obtaining the polarization characteristics of objects. However, the measurement of Mueller matrix may be affected by factors such as the material, roughness, incident angle, and environment. In this work, multiple rotating wave plates and polarizers were used to measure the Mueller matrix of copper, aluminum, steel, silicon, and sapphire with different incident angles. The influence of the incident angle on the Mueller matrix components was analyzed. The Mueller matrix was decomposed into three matrix factors based on Lu-Chipman polar decomposition and the relationships between the diattenuation, polarizance, retardance, depolarization properties, and incident angles of samples were analyzed. The variations of m23 and m32 with the incident angle for metal and dielectric materials were found to be different; this phenomenon can be used to distinguish between metals and dielectrics. The results of this study can be used as a reference for studying the polarization characteristics of objects and identifying materials.