A multilayer coating alters the amplitude and phase of a reflected wave fro
nt. The amplitude effects are multiplicative and well understood. We presen
t a mathematical formalism that can be used to describe the phase effects o
f coating in a general case. On the basis of this formalism we have develop
ed an analytical method of estimating the wave-front aberrations introduced
by the multilayer coating. For the case of field-independent aberrations,
we studied both uniform and graded multilayer coatings. For the case of fie
ld-dependent aberrations, we studied only the effects of a uniform multilay
er coating. Our analysis is based on a coated plane mirror tilted with resp
ect to an incident converging beam. Altogether we have found, up to the sec
ond order, the following aberrations: a field-dependent piston, a field-squ
ared-dependent piston, defocus, field-independent tilt, field-independent a
stigmatism, and anamorphic magnification. To obtain numerical results we ap
ply our analysis to the specific case of a plane mirror tilted 8.2 deg with
respect to an incident converging beam with a numerical aperture of 0.1. W
e find that the magnitudes of the field-independent aberration coefficients
for the graded coating are approximately ten times smaller than those for
the uniform coating. We show that a coating can introduce anamorphic magnif
ication. (C) 2001 Optical Society of America OCIS codes: 310.1620, 310.6860
, 230.4170, 220.3740, 110.3960.