In recent years, non-polarizing beam splitters have been used in optical systems to create unique interferometers for measuring various quantities with high precision. This work presents an experimental implementation of the non-polarizing beam splitter, which have been previously published by the authors. The coating procedure includes the following steps: selecting optical materials, preparing tools and equipment used for coating, performing the coating and controlling the thickness of the deposited layer, measuring the resulting coating. In this study, a scheme for measuring the transmittance of manufactured samples has been developed. A non-polarizing beam splitter has been manufactured using the electron beam evaporation method with the vacuum equipment VU-2 M and the complex for controlling the thickness of the deposited layers SFKT-751 V. Experimental results show that the measured spectral characteristics of the reflectance match well with the calculated ones. This confirms the accuracy of the theoretical study in analyzing the influence of light’s angle of incidence on the spectral curves of the developed designs.