Abstract
We propose a new way of deriving the effective thickness in attenuated total reflection (ATR) spectroscopy, initially introduced by Hansen and Harrick in 1965. While following Hansen's approach, our derivation is more straightforward and includes an intermediate approximation that more closely aligns with results derived from Fresnel's equations, particularly for organic and biological materials. Using this intermediate approximation, we present improved estimations for the effective thicknesses with
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