is defined as:

and
are the absorption spectra measured with the electric vector of linearly polarized light along and perpendicular to the sample axis, respectively. For an isotropic sample
.

the isotropic absorbance. Thus,
is analogous to emission anisotropy and the denominator in the equation corresponds to three times the absorbance measured in a similar but isotropic sample.
is also a frequently used function of the wavelength. It is defined as
