The dichroic properties of in vitro sheep corneas were studied with a spectrophotometer in transmission mode for several angles of incidence of light beams. Several models of corneal anisotropy have been presented in the literature. The results presented here allow us to believe that the cornea behaves as a dichroic biaxial crystal. Furthermore, this dichroism is weak when the angle of incidence on the corneal surface stays small. The mathematical model that describes these optical properties of the cornea uses Mueller matrices.
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