The original sheath inverse bremsstrahlung model [P. J. Catto and R. M
. More, Phys. Fluids 20, 704 (1977)] is modified by including the vxB
term in the equation of motion, as the evanescent magnetic field in an
overdense plasma is greater than the corresponding electric field. It
is shown that the present results are significantly different from th
ose derived without the vxB term. The vxB term is also important in in
terpreting the absorption mechanism. If the vxB term were neglected, t
he absorption of the light would be incorrectly interpreted as an incr
ease in the transverse components of the canonical momentum, in the ca
se of a normally incident laser light. It is also shown that both the
sheath inverse bremsstrahlung and the anomalous skin effect are limiti
ng cases of the same collisionless absorption mechanism. Results from
particle-in-cell (PIG) plasma simulations are compared with the absorp
tion coefficient calculated from the linear theory. Finally, the effec
ts of finite density gradients are investigated by PIC simulations. (C
) 1995 American Institute of Physics.