An overview is presented of the image formation theory in near-field o
ptical microscopy. The emphasis is placed on the basic concepts and th
e understanding of the images. We briefly recall the general principle
s used in near-field optics to break the resolution limit. Since some
of the concepts widely used in optics become meaningless in near field
, a brief critical review of basic concepts is given. A theory of scat
tering of electromagnetic waves by inhomogeneous surfaces is then pres
ented. For objects much smaller than the wavelength, a closed-form exp
ression of the scattered field is derived, which provides a link betwe
en the near field and the structure of the sample. The different set-u
ps and their imaging capabilities are analysed. A general relationship
between the signal and the induced currents in the sample is derived
by means of the reciprocity: theorem. The set-ups are compared and an
equivalence between illumination and collection mode is proven: It is
shown that; when multiple scattering between the sample and the rest o
f the system can be neglected, an impulse response can be defined for
the three different types of set-ups : illumination mode, collection m
ode and apertureless. The importance of coherence in the near field is
studied. Finally, the influence of the different control modes (const
ant height, constant intensity, constant tip-sample distance) is analy
sed and the existence of artifacts is discussed.