Universally usable variable polarizing filter with two filter threads. This variable polarizing filter allows for continuous adjustment of image brightness. This is very helpful for individually balancing strong contrast differences in various observation objects. Especially during moon and planet observation, as well as solar observation, this filter prevents the overexposure of fine details. Solar observation should only be done in conjunction with a suitable solar protection filter. Particularly when using a Herschel wedge and with large aperture lenses, the variable polarizing filter can reduce the brightness of the observation objects to a comfortable level. The wide adjustment range of 40% to 1% light transmission and the neutral gray filter effect create a pleasant and unaltered image. The operation is very simple. By rotating the two housing halves, the desired strength of the filter effect is set. There are filter threads on both sides (inside/outside) for the simultaneous use of additional color filters.