A novel polar coded coherent optical orthogonal frequency division multiplexing CO OFDM system is proposed and proven through test for matlab programming first time. The precept of matlab polar coded CO OFDM signal is illustrated theoretically and matlab programming appropriate polar decoding method is mentioned. Results show that matlab programming polar coded CO OFDM signal achieves matlab net coding gain NCG of more than 10 dB at bit error rate BER of 10 3 over 25 Gb/s 480 km transmission in comparison with standard CO OFDM. Also, compared to matlab programming 25 Gb/s low density parity check LDPC coded CO OFDM 160 km system, matlab programming polar code adds matlab NCG of 0. Moreover, matlab programming polar code can relieve matlab programming laser linewidth requirement massively to get matlab more low cost CO OFDM system. In this paper, we determine matlab programming functionality of dual polarization orthogonal frequency department multiplexing DP OFDM signal generation when matlab programming signal is generated by matlab DP IQ optical modulator.