The Q-Set fulfills two functions, one as variable attenuator where a rotation of the wave plate allows a continuous adjustment of the laser power in a system. Furthermore, it may be used as a variable beam splitter that splits the power between the two orthogonal optical paths. By its height the Q-Set allows a combination with the LINOS Microbench components. In that case the use of longer rods than the ones included is recommended. In addition, it can be mounted on posts as well as directly onto optical tables. The zero order wave plates provide an increased wavelength, temperature and incident angle tolerance as wave plates of higher order. For the respective central wavelengths the wave plates are equipped with an anti-reflective coating. The beam splitter cubes are equipped with a broad band anti-reflection coating.