The simplified P-2 (SP2) approximation to the transport equation is de
rived by aformaiprocedure and by a variational analysis. The variation
al analysis yields the SP2 equations, together with interface and Mars
hak-like boundary conditions. Numerical calculations show that the res
ulting SP2 solution is generally more accurate than the P-1 solution f
or both integral quantifies and detailed flux distributions, except ne
ar material interfaces, where the SP2 solution is discontinuous.