Abstract: Apparatus and method for measuring the absolute absorptance of a relatively thin sample displaying both reflecting and transmitting characteristics. An integrating sphere is provided, and monochromatic reference and sample beams are projected into the sphere from a pair of angularly-spaced ports. Detector means are positioned at the sphere to receive illumination from the internal sphere wall, including the illumination arising from the first reflectance from that portion of the sphere directly illuminated by the sample and reference beams. The reference and sample electrical signals proceeding from the detector are equalized over the wavelength range of the instrument to establish a relatively flat baseline with the sample withdrawn from the sample beam. The sample is then repositioned within the sample beam.