Theory and instrumentation of Raman/AFM and IR/AFM combine the theory of SPR (AFM and NSOM) and Raman scattering, and this combination is based on TERS. In TERS, the electric field of excitation source induces an SPR in the tip of the probe. If the electric field vector of the incidence light is perpendicular (s-polarized) to the metal tip axis, the free electrons are driven to the sides lateral of the tip. If it is parallel (p-polarized) to the tip axis, the free electrons on the surface of the metal are confined to the end of the apex of tip. As a consequence, there is a very large electric-field enhancement which is sensed by the molecules close to it leading to a stronger signal. 
A typical approach in a TERS experiment is to focus the laser beam on a metal tip with the light polarized along the tip axis, followed by collection of the surface-enhanced Raman scattered light from the sample in the enhancement zone of the tip using optics.
Depending on the sample and experiment, different illumination geometries have been applied in TERS experiments, as shown in figure 4. With p-polarized (parallel to the surface normal) incidence light, the plasmon excitation at the tip is most efficient. If the focusing objective lens is also used for collecting the scattered photons (backscattering geometry), the optimum angle is around 55° with respect to the surface normal. This is because the scattering lobe is maximum with this configuration and it provides a much enhanced signal. The setup of figure 4(A) is usually used for the large thick samples. Setup (B) handles semi-transparent or transparent samples, such as single cells, tissue samples and biopolymers. The setup of figure 4(C) is preferred for opaque samples because all the light would be focused by the parabolic mirror.