A mechanical model description is presented of the transition zone bet
ween a thin soap (emulsion) film and its adjacent meniscus. The mechan
ical state of the system is described by introducing three surfaces of
tension - two of them are at the surfaces of the film and the transit
ion zone and constant surface tensions are attributed there; the centr
al surface of tension divides the distance between the other two surfa
ces of tension in inverse ratio of their surface tensions. The disjoin
ing pressure like the capillary pressure acts always normal to the pha
se surfaces of tension. This model is applied for calculating the line
tension of the contact line film/meniscus. Thus a new way of deriving
the formula of de Feijter and Vrij for line tension at thin liquid fi
lms is presented. The asymmetric case of emulsion films is also consid
ered.