Generally GPR transmits and receives radio waves with a single polarization using two parallel antennas. But it is possible to improve the GPR ability of discrimination and imaging of subsurface targets by analyzing the backscattered wave with a variety of polarizations. So we are developing a full-polarimetric GPR system, including PC, network analyzer, rectangular coordinates robot, switch driver, and polarimetric antenna array. Polarimetric antenna array is used to transmit and receive both co-polarimetric and cross-polarimetric signals. Currently polarimetric GPR do not execute precise calibration. But good calibration can improve the classification ability of subsurface targets. So we introduced the calibration technique into the polarimetric GPR, and derived a calibration formula.