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The optical radiation transfer of plane parallel isotropic scattering media is for many purposes of technical importance adequately described by the Kubelka and Munk equations. By a simple substitution these can be converted to the set of equations describing an electrical transmission line with resistive parameters. Consequently, such a line can be used to simulate the optical transfer of the medium. For practical purposes the continuous line may be replaced by the series connection of lumped parameter sections. Both transmittance and reflectance of the optical medium can be determined from voltage and current measurements on the model. The model can then be used to invert the transfer equations in terms of incremental absorbance as required in photometric or reflectometric analysis of thin-layer chromatograms, electrophoretograms, etc.