For some applications, it has been assumed that scattering from an obj
ect placed near a highly reflecting substrate such as aluminum can be
approximated by the scattering from that object placed near a perfectl
y conducting substrate. We examine this approximation by comparing the
calculated scattering from dielectric spheres resting on plane substr
ates that are perfectly conducting and composed of aluminum. Examinati
on of the Mueller polarization matrix elements shows appreciable diffe
rences between these two scattering systems. The differences, however,
become small at scattering angles where the intensities are relativel
y large. (C) 1997 Society of Photo-Optical Instrumentation Engineers.