It is well known that a beam splitter (BS) can be used as a source of photon quantum entanglement. This is due to the fact that the statistics of photons changes at the output ports of the BS. Usually, quantum entanglement and photon statistics take into account the constancy of the reflection coefficient R or the transmission coefficient T of the BS, where [Formula: see text]. It has recently been shown that if BS is used in the form of coupled waveguides, the coefficients R and T will depend on the photon frequencies. In this paper, it is shown that the quantum entanglement and statistics of photons at the output ports of a BS can change significantly if a BS is used in the form of coupled waveguides, where the coefficients R and T are frequency-dependent.