FBT splitter is fused bi-conical tap splitter to close two or three bare fibers at fusing high temperature then for stretching. There will be bipyramid special waveguiding structure at fusing area. FBT splitter can be controlled to reverse fibers angle and stretch length to gain different spectral signal ratio. Lastly, using curing gel to solidify fused fibers at quartz substrate then putting quartz substrate into stainless copper pipe to make final PBT splitter products. The material of FBT is easily to get, which lead low cost to make such splitters.