In this paper, image enhancement and reconstruction through a turbid medium by utilizing polarization gating and mathematical image reconstruction methods in a microscopic imaging system are investigated. A Monte Carlo simulation model based on Mie theory and the concept of the effective point spread function (EPSF) is adopted to study image formation under a transmission-mode microscope. The results show that polarization gating methods, and particularly the differential polarization gating method, can be efficient in suppressing highly scattered light, which leads to a significant enhancement of image quality. An image reconstruction method based on the concept of the EPSF is demonstrated to be efficient in further improving image quality.