The three-dimensional angular distribution of electrons in two-photon ioniz
ation of atoms by an elliptically polarized laser beam, from an initial sta
te with arbitrary angular momentum J(i), is expressed in terms of six frequ
ency-dependent invariant atomic parameters. The specific effect of the fiel
d polarization on the angular distribution (the elliptic dichroism, ED) is
discussed for the general case of elliptic polarization. The necessary cond
itions for a non-zero ED are established and its physical origin is explain
ed. The general theory is illustrated by a simple analytical calculation fo
r the delta-potential model. Numerical calculations of the angular distribu
tion parameters for H and Cs atoms are also performed and the dependence of
ED magnitude on the atomic quantum numbers and the photon frequency is dis
cussed for different frequencies.