Starting from a scattering model, the transmission coefficient of elec
trons for an oblique angle of incidence is derived. The descent of the
transmitted fraction is described by the backscattering of electrons
and the energy loss caused by the decreasing mean free path. The angul
ar and energy distribution of electrons is replaced by the most probab
le angle and mean energy. A comparison with other models and measureme
nts valid for normal incidence was made. The altered transmission char
acteristics by tilting the sample were verified by comparison with res
ults from Monte Carlo simulations and results from Neubert and Rogasch
ewski, which were based on measurements. An analytical expression for
the transmission law was obtained.