Abstract
In this paper the calibration of nonideal diffuse targets is discussed where the targets are irradiated bypolarized light. Both measurements of conical–hemispherical or directional–hemispherical and bihemispherical reflectance are discussed. The targets do not depolarize the incident light and in some cases the wall of the integrating sphere may not be depolarizing and must be represented by a Mueller reflectance matrix. This means that the usual comparison technique of targets based on the scalar theory does not apply.