This paper presents a novel Multimode Interference (MMI) based Polarization Beam Splitter (PBS) designed and optimized using Silicon On Insulator (SOI) technology, which is compatible with CMOS processes. This device utilizes a tapered structure to reduce insertion losses. Numerical analysis shows that, in this asymmetric MMI configuration, the TE mode is effectively coupled and imaged in different MMI regions, while the TM mode remains almost uncoupled, continuing forward in the waveguide structure at the input side. This asymmetric PBS features low insertion losses, high extinction ratios, and a broad bandwidth response.