Abstract: The present invention provides a method and system to correct for angular spread within an HDR used to determine IR optical constants. An algorithm simulates the transmission and polarized reflection actually observed. This is achieved by averaging power scattering over an angular spread corresponding to the size of the HDR mirror. Such an algorithm may incorporate corrections for angular spread that may be used to determine the thickness of a film (coating) as well as the optical constants of the film or coating on low loss ranges.