A generalized scheme for the evaluation of spectra, and an application of the theory of density transformations, together lead to a general equation for systematic errors in the evaluation of density measurements in spectrophotometry. From this equation one can deduce how the result of the evaluation is influenced by the curvature of the photographic characteristic curves, by differences in plate sensitivity and by erroneous values for the calibration marks. Many kinds of systematic errors can be allowed for in the calibration of an analytic procedure, so that the evaluation can be simplified. For lines with a great wave-length interval, the evaluation must be performed with two characteristic curves. It is shown how this may be done without any calculation by use of an Owens calculating board.