Intelligent omni-surface (IOS), which are capable of providing service coverage to mobile users (MUs) in a reflective and a refractive manner, has recently attracted widespread attention. However, the performance of traditionally IOS-aid systems is limited by the intimate coupling between the refraction and reflection behavior of IOS elements. In this letter, to overcome this challenge, we introduce the concept of dual-polarized IOS-assisted communication. More precisely, by employing the polarization domain in the design of IOS, full independent refraction and reflection modes can be delivered. We consider a downlink dual-polarized IOS-aided system, while also accounting for the leakage between different polarizations. To maximize the sum rate, we formulate a joint IOS phase shift and BS beamforming problem and proposed an iterative algorithm to solve the non-convex program. Simulation results validate that dual-polarized IOS significantly enhances the performance than the traditional one.