Electromagnetic radiation is emitted by a light source and linearly polarized by a polarizer. It can pass through an optional compensator (retarder, quarter wave plate) and falls onto the sample. After reflection the radiation passes a compensator (optional) and a second polarizer, which is called an analyzer, and falls into the detector. Instead of the compensators, some ellipsometers use a phase-modulator in the path of the incident light beam. Ellipsometry is a specular optical technique (the angle of incidence equals the angle of reflection). The incident and the reflected beam span the plane of incidence.  Light which is polarized parallel to this plane is named p-polarized. A polarization direction perpendicular is called s-polarized (s-polarised), accordingly. The "s" is contributed from the German "" (perpendicular).