A periscope includes two mirrors (mirror) or reflecting prisms to change the direction of the light coming from the scene observed: the first deflects it down through a vertical tube, the second diverts it horizontally so that the scene can be viewed conveniently. Frequently there is a telescopic optical system that provides magnification, gives as wide an arc of vision as possible, and includes a crossline or reticle pattern to establish the line of sight to the object under observation. There may also be devices for estimating the range and course of the target in military applications and for photographing through the periscope.

The simplest type of periscope consists of a tube at the ends of which are two mirrors, parallel to each other but at 45° to the axis of the tube. This device produces no magnification and does not give a crossline image. The arc of vision is limited by the simple geometry of the tube: the longer or narrower the tube, the smaller the field of view. Periscopes of this type were widely used in World War II in tanks (tank) and other armoured vehicles as observation devices for the driver, gunner, and commander. When fitted with a small, auxiliary gunsight telescope, the tank periscope can also be used in pointing and firing the guns. By employing tubes of rectangular cross section, wide, horizontal fields of view can be obtained.