Fig. 1. We introduce a BSDF model to render plane-parallel layered materials using an analysis of the directional statistics of light interaction with microfacet geometry and participating media. Our model closely matches the reference and supports an arbitrary number of textured layers while being energy conserving, free from heavy per-material precomputation, and compatible with real-time constraints.We derive a novel framework for the e cient analysis and computation of light transport within layered materials. Our derivation consists of two steps. First, we decompose light transport into a set of atomic operators that act on its directional statistics. Speci cally, our operators consist of re ection, refraction, sca ering, and absorption, whose combinations are su cient to describe the statistics of light sca ering multiple times within layered structures. We show that the rst three directional moments (energy, mean and variance) already provide an accurate summary. Second, we extend the adding-doubling method to support arbitrary combinations of such operators e ciently. During shading, we map the directional moments to BSDF lobes. We validate that the resulting BSDF closely matches the ground truth in a lightweight and e cient form. Unlike previous methods, we support an arbitrary number of textured layers, and demonstrate a practical and accurate rendering of layered materials with both an o ine and real-time implementation that are free from per-material precomputation.