, "Inverting the ratio of the complex parallel and perpendicular reflection coefficients of an absorbing substrate using a transparent thin-film coating," J. Opt. Soc. Am. A 1, 699-702 (1984) http://www.opticsinfobase.org/josaa/ abstract.cfm?URI=josaa-1-7-699 . An absorbing substrate can be coated with a transparent thin film of refractive index N 1 (within a certain range) and thickness d such that the ratio of complex reflection coefficients for the p and s polarizations of the film-covered substrate p = Rp/R, is the inverse of that of the film-free substrate p = RI/R 8 at an angle of incidence 0. A method to determine the relationship among 0, N 1 , and d that inverts p (i.e., makes p = 1/p) for a given substrate at a given wavelength is described and is applied to aluminum and silver substrates at 0.6328-and 10.6-gm wavelengths, respectively. Sensitivity of the inversion condition to incidence-angle and film-thickness errors is analyzed. p-inverting layers can be applied to one of the two metallic mirrors of a beam displacer or axicon to preserve the polarization state of incident monochromatic radiation.