This is a project to build a near infrared imaging polarimeter for use with the adaptive optics secondary at the MMT (formerly the Multiple Mirror Telescope) 6.5meter. Such an instrument will provide a combination of high spatial resolution imaging which the adaptive optics secondary provides along with increased polarimetric precision because of the minimal number of reflections in the optical system when compared with other systems. This instrument is applicable to a broad range of astrophysics and will permit near-infrared high spatial resolution polarization measurements of proto-planetary discs, active galactic nuclei, comets and red giant winds.