We propose the concept of an incident angle in the form of complex num
ber and analyse planar optical waveguides by applying the concept. The
complex angle of incidence is concerned with the modelling of prism-g
ap-waveguide structures. It is shown that, when optical waveguides are
analysed by means of the transfer matrix method, the proposed concept
enables us to rnd solutions faster and more accurately than by using
the method utilizing the leaky structure.