The simultaneous determination of scattering and absorption coefficients of turbid media is studied by a three-dimensional polarization-sensitive Monte Carlo (PSMC) model. The results show that the scattering and absorption coefficient have strong correlations with the main diagonal elements of the Mueller matrix, rather than the off-diagonal elements of Mueller matrix. For turbid medium with smaller absorption ( μ a ≤ 1 cm−1), the relationship between the scattering and absorption coefficients, and the main diagonal elements is linear or quasilinear. The maximum errors of the estimated scattering coefficient and absorption coefficient using linear fitted method are 5.0% and 1.0%, respectively. For turbid medium with bigger absorption ( μ a > 1 cm−1), the relationship between the scattering and absorption coefficients, and the main diagonal elements is nonlinear, which can be specified by the lookup table method. The maximum errors of the determination scattering coefficient and absorption coefficient are 8.7% and 2.7%, respectively.
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