A direct scattering optical coherence tomography forward model was developed to simulate A-scans for both idealized and real light sources on an arbitrary given sample structure. Previous models neglected absorption, scattering, and multiple reflections at interfacial layers, and so two extended models were developed to investigate the impact of these processes. The first model uses the Beer–Lambert law to incorporate both absorption and scattering optical processes, and the second model uses a recursive form to model multiple reflections. These models were tested on a structure representative of a multilayered skin sample. The results show that the absorption and scattering processes have significant impact on the height of the peaks in the simulated A-scans. Conversely, the incorporation of multiple reflections has very little impact on the height of these peaks. Neither of the above processes has any impact on the locations of the A-scan peaks, which are associated with the sample interfaces between layers.

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