In this paper a short account will be given of the present state of the theory of the absorption of light, with special reference to the results gained in this series of investigations.Theories of the dispersion of light may be divided into two classes: (1) those in which the body is regarded as consisting of particles which vibrate under the influence of the light wave; and (2) those in which the body is regarded as consisting of obstacles which diffract the light wave. According to (2), light is scattered, not absorbed; a wave going through the body diminishes in intensity, but the energy lost is radiated out laterally without change of wave-length.