We acquired several data sets of Polarimetrc SAR data in Sendai, Japan by airborne Pi-SAR system for fundamental research of radar polarimetry and interfereometry. Among these data acquisitions, two data sets were acquired in multiple flight paths in a short time period, and Polarimetric SAR image acquired from different angles are available. We found very clear azimuth incident angle dependency of the Polarimetric SAR images. In addition, a square-loop fight was carried out in the same location in January 2004. The incident angle dependency of the SAR image in polarimetry in X-band is very clear in these SAR images. We found that the phase difference in orthogonal circular polarization has significant dependency on the azimuth incident angle. The data sets also has a very good potential for SAR radargrammetry. We discussed the possibility of application of Polarimetric SAR data acquired from multiple directions.