ABSTRACT
Since polarimetry has extended its use for the study of scattering from surfaces and tissues, Spectralon, a white reflectance standard, is acquiring the role of a polarimetric standard. Both the behavior of Spectralon as a Lambertian surface and its performance as a perfect depolarizer are analyzed in detail. The accuracy of our dynamic polarimeter, together with the polar decomposition to describe the Mueller matrix (MM) depolarizing action, combine to produce a powerful tool for the proper analysis of this scattering surface. Results allowed us to revisit, for confirmation or revision, the role of some MM elements, as described in the bibliography. The conditions under which it can be considered a good Lambertian surface are specified in terms of incidence and scattering angle and verified over a large wavelength range.