Abstract: In order to reduce the accuracy of material infrared recognition, a common method was presented to change the emissivity of material surface by coating the material surface. Firstly, the influence of the surface emissivity of the target material on the infrared characteristics of the target material was deduced and analyzed through the Stokes expression of the infrared radiation polarization transmission model of the target material based on the micro-plane element theory. The theoretical analysis results show that the change of the surface emissivity of the target material does not affect the infrared polarization of the surface. Secondly, in view of the irrelevance between the material surface emissivity and infrared polarization characteristics, this method of coating material was proposed based on the spectral degree of polarization contrast. And the infrared hyperspectral polarization imaging characteristics of coating materials with different surface emissivities on the same substrate and coating materials with the same emissivity on different substrates were verified and analyzed. The results show that the change of the surface emissivity of the coated material does not affect the polarization degree of the infrared spectrum. And even if the target material is coated with the same emissivity coating, the characteristic of spectral polarization degree is more obviously different than that of spectral radiation brightness. The research results can provide a new method for infrared camouflage material detection and recognition.