A theory of the imaging behavior of structured phosphor layers is developed based on linear analysis and Monte Carlo modeling and tested by comparison with experiments. The experiments include: modulation transfer function (MTF) measured as a function of spatial frequency f on CsI phosphor layers of different thicknesses and optical properties (e.g. presence or absence of reflective backing layer). These measurements on structured screens were used to establish phosphor parameters (e.g. absorption and scattering lengths). In addition, MTF(f), Wiener noise power spectra [NPS(f)] and detective quantum efficiency [DQE(f)] measurements were obtained from the literature for x-ray image intensifiers and indirect conversion flat panel detectors constructed using CsI layers. These results were compared with the theory using the previously established phosphor parameters. The effects of K-fluorescence and depth dependence of the MTF on DQE (i.e. Lubberts' effect) were investigated.