声光可调谐滤波器(AOTF)是一种利用各向异性介质中的声光作用工作的快速可调谐的分光元件，通过调节所加载的超声波频率可实现对出射光波长进行灵活、快速地调节。光谱分辨率是评价声光可调滤波器性能的主要指标之一。以二氧化碲非共线声光可调滤波器为研究对象，基于声光作用基本原理，系统推导了非共线声光可调滤波器光谱分辨率公式，并分析了光谱分辨率的主要影响因素。讨论了二氧化碲材料的自身材料学特性，特别是旋光特性对光谱分辨率的具体影响机制和规律。

The acousto-optic tunable filter (AOTF) is one kind of fast tunable prismatic elements based on acousto-optic interaction in anisotropic material. The wavelength of the output light can be tuned fastly and flexibly by changing the frequency of the applied acoustic wave. The spectral resolution is one of the main indice for evaluating the performance of AOTF. The TeO2 based noncollinear AOTF is selected as an object. From the basic theory of acoustic-optic interaction, the equation of the spectral resolution is deduced systematically, and the related factors are analyzed. The relationship of the essence property of TeO2 material (particularly the rotatory property of TeO2) and the spectral resolution is discussed.