We present an effect of the spin-orbit interaction (SOI) at surrounding atoms on K-edge magnetic extended x-ray absorption fine structure (MEXAFS). A contribution of the SOI to a K-edge MEXAFS spectrum is described by a perturbative way within a multiple scattering (MS) theory. A numerical calculation shows that a photoelectron single scattering by the SOI at surrounding atomic sites has a negligibly small contribution to MEXAFS. Although a negligible contribution of the SOI at surrounding atoms has been attributed to a cancellation of various MS contributions, this small contribution can be understood by the small number of its effective partial wave components, at least within the single scattering approximation. For further detailed analyses of MS with a path expansion method, only the small number of the partial wave components for the SOI is necessary. This leads to faster computations for MEXAFS including the photoelectron scattering by the SOI.
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