To analyze polarized light scattering patterns from gels, an approach is proposed to calculate the scattered intensity. In the proposed model system, difference between polar angles of the principal axes of the ith and jth elements, which were defined with respect to the axis along the distance between two elements, was given as a correlation of the distance between the two elements. Furthermore, the azimuthal angle, which makes a projection of the jth principal axis onto a plane perpendicular to the principal axis of the ith element, was also given as a correlation of the distance between the two elements. The theoretical calculation was carried out for the scattered intensity under Hv and Vv polarization conditions. The general equations proposed for Hv and Vv scattering were based on a statistical approach for polarized light scattering system. The calculated pattern under the Hv polarization condition showed an X-type pattern and was in good agreement with the pattern observed from polymer gels prepared by quenching their solutions to the desired temperatures.