A variant of the maximum entropy method (MEM), recently developed by Vartia
inen et al., is proposed for infrared reflectivity spectra analysis. The pr
ocedure uses a new interpolation algorithm to estimate the so-called error
phase that is the key step of the model. As shown by several examples, this
approach is a good alternative to the well known Kramers-Kronig phase retr
ieval relation for the determination of the dielectric function and proved
to be particularly efficient in dealing with conductor materials.