The instrument assists in determining the refractive index and absorption index, at different spectral frequencies, of a solid sample by illuminating the sample at various angles in incidence and measuring the corresponding reflected intensities at various spectral frequencies and polarization angles. The ratio of the intensity of the reflected light for parallel polarized light to that for perpendicular polarized light at two different angles of incidence can be used to determine the optical constants of the sample. The invention involves an apparatus for facilitating the utilization of a wide variety of angles of incidence. The light source and polarizing element are positioned on an outer platform; the sample is positioned on an inner platform. The two platforms rotate about a common axis and cooperate in their rotation such that the sample is rotated one degree for every two degrees of rotation of the light source. This maintains the impingement of the reflected light upon the detector for any angle of incidence without moving or adjusting the detector which allows a continuous change in the angle of incidence
