Abstract: Haidinger’s brushes is a kind of inward vision phenomenon that human eyes perceive linearly polarized light, which can be used in the detection of macular disease. It was difficule to simulate and analyze accurately for Haidinger's brushes images, that the polarization perception of human eyes was calculated based on the three-dimensional (3-D) Jones matrix and vector to establish a polarization perception model of human eyes. The polarization aberration of ideal, myopic, hyperopic and astigmatic eyes was analyzed by using the 3-D Jones polarization perception model. The results show that the diattenuation of normal incident linearly polarized light at 460 nm caused by the diopter difference of −5D, +5D is less than 1% when the medium in human eye is uniform. Based on the established 3-D Jones polarization perception model of human eyes, the 3-D Jones vector of incident linearly polarized light is used to simulate the Haidinger’s brushes images of different incident light fields and human eye diopters. The objective is to provide effective theoretical basis for the study of Haidinger’s brushes and expand the application of Haidinger’s brushes in the detection of human macular disease.