Abstract: Tissue models play an important role in the study of the imaging mechanism of biological tissues and in the research and improvement of optical disease diagnosis technology. However, there are not only spherical scatterers in epithelial cells, but also ellipsoidal scatterers generally. In this paper, there are few studies of epithelial tissue models containing ellipsoidal scatterers so far. Sphere-rotation ellipsoid scattering model was established, and the effect of model parameters on forward scattering intensity distributions and Mueller matrix polar decomposition parameters were analyzed by Monte Carlo simulation method. The results show that the increase of scattering coefficient, the increase of volume and axial ratio of rotation ellipsoids all would lead to a higher depolarization power. Moreover, the influence of scattering coefficient of rotation ellipsoids on depolarization is most significant. The ellipsoidal scatterers with an anisotropic distribution contribute to retardance, which has positive correction with the scattering coefficient and axial ratio of ellipsoids and negative correction with the volume of ellipsoids. This study can give some clues to the development of precancer diagnosis technology.