Lee 105mm Rotating Filter £215, $300
for 105mm fitting
Lee offers two different circular polariser options for its square filter system. The less expensive is a regular square-shaped 100x100mm filter, which slots into the Foundation Kit holder (£55, $90). The square filter itself costs £160 ($220). The only drawback is that, because you have to rotate the entire holder to adjust the polarising effect, it can’t be used with other directional-specific filters, like a graduated ND filter. The 105mm Rotating Filter is therefore a better option, even though it’s more expensive and requires an additional 105mm accessory ring, at £35 ($60).
The Lee has superb build quality and is equally impressive in optical terms. It makes an excellent addition to existing Lee filters you may already have, but is a very expensive option in its own right.
Lee’s rotating polarising filter requires an additional frontmounting 105mm accessory ring