We report on the optical transitions of the neutral, paramagnetic Mg accept
or in GaN, Its identification is based on the magnetic circular dichroism o
f the absorption combined with optically detected magnetic resonance (ODMR)
, Close to the band-gap energy, the transition from the Mg-0 ground state t
o the neutral-acceptor-bound exciton state (A(0)X) is observed. In addition
, the hole-ionisation transition Mg-0 + hv --> Mg- + h is detected in the i
nfrared spectral range. The g-values and the anisotropy of the Mn accepters
agree with those derived by luminescence-detected ODMR.