The Lissajous figures obtained,when two simple harmonic oscillations of equal frequencies acting at right angles are superimposed. The problem has been discussed by analytical method. It is found that the path followed by the particle, which is subjected to two rectangular SHMs of equal frequencies,, in general,an ellipse. When the phase difference between two SHM is zero then the ellipse is degenerated into a straight line. This represents what in optics is called a Linearly Polarized Vibration. For a phase difference of 90 degree, the the particle traces out an ellipse.