In wave optics, Fresnel coefficients are defined as the ratio of the reflected (or transmitted) and the incident . We say that is the ratio of the reflected to incident wave. And is the ratio of the transmitted to incident wave.
We first define two types of polarisation:
- TE polarisation (transverse electric) is when is polarised normal to the plane of incidence.
- TM polarisation (transverse magnetic) is when is polarised tangential to the plane of incidence.

At the interface of two media, there are a few things to observe depending on the angle of incidence :
- is a crossover point called the Brewster angle. This has some physical significance: , so TM-polarised light is completely transmitted with no reflection.
- A negative means one field is pointing in the other direction. This is to do with the sign convention, and has no real significance.
- The critical angle defines the boundary between total internal reflection. For , there is still some light transmitted

We also define the reflectance as the ratio between the reflected power and the incident power .
The transmittance is defined as:
By the conservation of energy: