This paper deals with S-matrix, born first approximation, amplitude, and differential cross-section (DCS), using Volkov function and Taylor series expansion in laser field, scattering. Equation (30) copes-with DCS and Equation (36) deals with S-matrix, with different parameters, moreover, both equations contain real and imaginary parts. The DCS increases with increasing angle and polarizabilities, constant with dipole distance for both emission and absorption of single-photon. The DCS for both emission and absorption is responded to low incidence energy (30 eV -60 eV) and photon energy (15 eV) while at high energy only emission and absorption are responded for DCS. The DCS between absorption and emission of a photon with angle variation, dipole distance, and atomic polarizabilities was found 1.098 a.u. 2 and at high incidence, energies were found 0.1 a.u. 2 .