The Kubelka-Munk (K-M) theory provides a reflectance model for translucent
materials placed on backings of different colors. We hypothesize that Kubel
ka-Munk (K-M) theoretical diffuse reflectance spectra of dentin and enamel
are in good agreement with observed diffuse reflectance. The aim of this st
udy was to measure the reflectance of enamel and dentin specimens and to co
mpare the measured values of reflectance with K-M theoretical values. Disc-
shaped specimens of enamel, dentin, and enamel/dentin were prepared from ex
tracted teeth. Diffuse reflectance spectra were measured on three backings
by means of a reflectance spectrophotometer over every wavelength (lambda)
from 400 to 700 nm at three thicknesses. The measured reflectance values we
re fit by non-linear regression to corrected K-M theory. The low value of t
he reported errors associated with the application of K-M theory illustrate
d that the theoretical diffuse reflectance spectra of dentin and enamel are
in good agreement with the observed diffuse reflectance.