A kind of bi-reflective anisotropic metasurface has been proposed, which can ma- nipulate the polarization states of the electromagnetic waves independently. The bi-reflective anisotropic metastufaces are made up of two mutually perpendicular I-shaped structures, which have capacities to control the vertical and horizontal polarizations by using each of I-shaped structures, respectively. Two typical devices of such reflective anisotropic metasurfaces have been proposed: polarization converters and polarization beam splitters. Polarization converters are designed by using homogenous anisotropic metasurfaces with thickness of λ0 /10, which can transform a linearly polarized incident wave into a circularly polarized wave in a broad frequency band. Polarization beam splitters are designed by using gradient anisotropic metasurfaces with thickness of λ0 /15, which can manipulate the vertical and horizontal polarizations to different directions independently. The full-wave simulated results of polarization converters and polar- ization beam splitters are calculated by using of CST, and good polarization conversion and splitting are clearly observed, which verify the capacities of such reflective anisotropic metasur- faces to manipulate the polarization states of electromagnetic waves.