The concept of absorption by a metal-dielectric-metal structure is ree
xamined. The absorber system is modeled as a transparent medium betwee
n two absorbing films. We study the conditions for the parameters that
ensure null reflectance and transmittance for a fixed wavelength of t
he incident radiation, and we present explicit expressions for the abs
orptance in each film. The absorption optimum conditions in a range of
wavelengths are also analyzed.