In this paper a novel two layers power divider based on Substrate Integrated Waveguide (SIW) is proposed. It includes two layers of SIW with a slot in each layer. The electromagnetic wave is coupled from lower layer to upper layer through slot. The electrical performance including return loss and transmission characteristic are presented. Simulation shows the return loss about -16dB and insertion loss about -3.6dB at 10 GHz. This SIW power divider is fabricated and measured. Due to some problems the measurement results will be reported later. The coupling is mainly controlled by slot dimensions. Total size of this structure is 56mm×18mm. This idea will be used to design the power divider with more than two outputs. So by increasing the number of layers and slots in each layer we have more output, but the width of the total structure remain constant only the length of it will be increase. © 2011 IEEE.