The earliest studies of gloss perception are attributed to Ingersoll who in 1914 examined the effect of gloss on paper. By quantitatively measuring gloss using instrumentation Ingersoll based his research around the theory that light is polarised in specular reflection whereas diffusely reflected light is non-polarized. The Ingersoll “glarimeter” had a specular geometry with incident and viewing angles at 57.5°. Using this configuration gloss was measured using a contrast method which subtracted the specular component from the total reflectance using a polarizing filter.