The semiconductor optical amplifier (SOA) has obvious advantages in all-optical signal processing, because of the simple structure, strong non-linearity, and easy integration. A variety of all-optical signal processing functions, such as all-optical wavelength conversion, all-optical logic gates and all-optical sampling, can be completed by SOA. So the SOA has been widespread concerned in the field of all-optical signal processing. Recently, the polarization rotation effect of SOA is receiving considerable interest, and many researchers have launched numerous research work utilizing this effect. In this paper, a new all-optical flip-flop structure using polarization switch (PSW) based on polarization rotation effect of SOA is presented.