Abstract: Independent dynamic control of dual-polarized channels is crucial for enhancing channel capacity and addressing complex communication tasks. This paper proposes a metasurface composed of two graphene sandwich strips placed orthogonally in the x-y plane, which achieves independent control of the reflection amplitude of dual-polarized electromagnetic waves. By independently adjusting the bias voltages applied to the two graphene sandwich strips, the polarized waves whose electric fields are parallel to each strip’s long edge can be significantly affected. Full wave simulations show that, while holding the sheet resistance of the strips oriented along x (or y) at 100 Ω/sq, increasing the sheet resistance of the orthogonal y- (or x-) oriented strips from 100 Ω/sq to 600 Ω/sq increases the reflection coefficient for y-(or x-) polarization from -19.78 (-20.68) dB to -3.19 (-3.39) dB at 3.76 (3.748) GHz, corresponding to tuning ranges of 16.59 (17.29) dB, while the reflection coefficient for the orthogonal x-(or y-) polarization remains essentially unchanged. To elucidate the physical mechanism of dual-polarized independent control, we analyze the surface current distributions of the graphene sandwich strips and develop an equivalent transmission line model of the metasurface. The proposed graphene metasurface thus realizes truly independent, dynamic control of reflection amplitude in dual-polarized channels, providing a new route to increasing channel capacity in complex communication scenarios.