The theory of absorbance is developed for the entire electromagnetic spectrum of radiation in a semi-infinite anisotropic medium with a second rank dielectric tensor, the elements of which are complex and frequency dependent. The theory of the absorbance A͑ , ͒ of an optically anisotropic liquid in an infrared ͑IR͒ test cell is then outlined and applied to IR transmission experiments. A formula for the dependence of A͑ , ͒, on ͑ being the angle between the electric vector and the principal optical axis͒ is derived from first principles. The formula, for radiation of angular frequency , viz, A͑ , ͒ = −log 10 ͓10 −A͑ ,0͒ cos 2 +10 −A͑ , /2͒ sin 2 ͔ is in agreement with that proposed by Jang, Park, Maclennan, Kim, and Clark ͓Ferroelectrics 180, 213 ͑1996͒ ͔ and confirms some of the work of Kocot, Wrzalik, and Vij ͓Liq. Cryst. 21, 147 ͑1996͔͒. The comments on this formula by Jang, Park, Kim, Glaser, and Clark ͓Phys. Rev. E 62, 5027 ͑2000͔͒, and by Kocot et al. are discussed. The absorbance A͑ ,0͒ and A͑ , /2͒ have been expressed in terms of the optical properties of the material and the dimensions of the cell.