At present there are at least 100 papers in the literature in which the diffuse reflectance method is used without question to obtain approximate absorption spectra of solids in the visible and near UV, or in which attempts are made to overcome the recognized limitations of the method, namely, that diffuse reflectance spectra are not always identical to transmission spectra. Some of the theories proposed to account for the difference will be discussed, those which purportedly permit one to compute absorption coefficients from diffuse reflectance data: the Kubelka-Munk dilution model, Johnson's plate model, and the Melamed model.