An alternating magnetic field is applied at the atomizer (graphite furnace) to split the absorption line into three components, the π component, which remains at the same position as the original absorption line, and two σ components, which are moved to higher and lower wavelengths, respectively. Total absorption is measured without magnetic field and background absorption with the magnetic field on. The π component has to be removed in this case, e.g. using a polarizer, and the σ components do not overlap with the emission profile of the lamp, so that only the background absorption is measured. The advantages of this technique are that total and background absorption are measured with the same emission profile of the same lamp, so that any kind of background, including background with fine structure can be corrected accurately, unless the molecule responsible for the background is also affected by the magnetic field and using a chopper as a polariser reduces the signal to noise ratio. While the disadvantages are the increased complexity of the spectrometer and power supply needed for running the powerful magnet needed to split the absorption line.