"nik Color Efex Pro 2.0 from nik multimedia contains a Polarization Filter for Photoshop.
"I've never used it so I can't comment on its abilities."
I have it and use it to brighten up dull images if the light wasn't good. It is basically a type of contrast enhancement. It can do a nice job, and there controls to play with. It is not a substitute for a real polarizer, though.
Joe
