The effects of polarization and related structural parameters on the intersubband transitions of A1GaN/GaN multi- quantum wells (MQWs) have been investigated by solving the Schr6dinger and the Poisson equations self-consistently. The results show that the intersubband absorption coefficient increases with increasing polarization while the transition wavelength decreases, which is not identical to the case of the interband transitions. Moreover, it suggests that the well width has a greater effect on the intersubband transitions than the barrier thickness, and the intersubband transition wavelength of the structure when doped in the barrier is shorter than that when doped in the well. It is found that the influences of the structural parameters differ for different electron subbands. The mechanisms responsible for these effects have been investigated in detail.