Several researchers and splicer manufacturers have tried to minimize losses across junctions in fiber optic systems. However, certain applications require that the power transmitted to the optical detector be attenuated by a specific amount to avoid overloading the receiver. This study focuses on the development of attenuators using the fusion splicing process for polarization maintaining fibers. In this process, offset plays an important role in inducing a loss in the splice. This research effort explains the theory of attenuators and experiments that were conducted to develop fixed optical attenuators using fusion splicing. Based on the experimental results, the ‘optimal’best combination of factors was used to perform a verification run. Conclusions derived from the results have been delineated.