The linear intersubband optical absorption in the polarization semiparabolic quantum wells (SPQWs) are investigated for typical AlN/AlxGa 1−x N/AlN. First, the one-dimensional Poisson and Schrödinger equations have been solved by the variational method within a finite potential barrier model and a bent band figured by all confinement sources (realistic model). Then, the intersubband optical absorption between the lowest two subbands has been theoretically studied under an uniform external electric field. Computed results including the effective confining potential profile, the wave function and the distribution of electron gas in quantum wells, intersubband optical absorption coefficient have been discussed. Our calculation shows that the positive interface polarization charges affect on the distribution of the two-dimensional electron gas (2DEG) in SPQWs so it has great influences on the total optical absorption coefficients significantly.