This paper presents a reconfigurable circularly polarized transmitarray unit cell by microfluidic technology. The unit cell comprises double layer nested ring-split rings formed as microfluidic channels in the Polydimethylsiloxane (PDMS) material using soft lithography techniques. In this structure, only the inner ring has a split region and this region is realized by leaving a gap in the channel filled by an injected liquid metal whereas the outer channel is filled by the liquid metal. Transmission phase of the unit cell is adjusted by implementing rotational phase shifting via manipulating the liquid metal in the channels. X-band unit cell prototypes are fabricated on a glass substrate.