The amount of incident energy transmitted, reflected, and absorbed by a parallel slab of lossy, high-dielectric-constant material is derived. The results are general for any angle of incidence, and calculations are presented for some lossy, high-dielectric-constant materials of one-half wavelength electrical thickness. At angles of incidence greater than 60°, the reflected energy is found to be the smaller the lossier the material. The absorbed energy is a maximum at certain angles of incidence which depend upon the polarization and dielectric constant.