A novel planar reflective surface is proposed in this article that can flexibly allocate the incident power on two orthogonal polarizations and independently control the directions of the two orthogonal reflected waves. The structure is composed by a square patch and a microstrip line. The power division ratio (PDR) of the two polarizations can be flexibly adjusted by the discontinuities of the microstrip line, while the directions of the two orthogonal polarized reflected wave can be independently adjusted to the desired angles by varying the length of the transmission line. Thus, the proposed pattern manipulation surface (PMS) can independently build two propagating paths of the signal under one kind of incidence, which reduces the cost and the occupied space. To validate the proposed design concept, two cases with 10×10 elements are designed and fabricated. The measured results agree well with the simulated ones, demonstrating a promising prospect for future wireless communications.