Errors in the meas ureme nt of the absorbances of liquid filters res ult from instrumental and c hemical un ce rtainties. This paper presents a systematic study of these variables on the absorbances of selected filters. Three types of liquid filters are di sc ussed. These are (1) individual solutions of hi gh purity compounds, (2) composi te mixtures and (3) aqueous solutions of organic dyes. The accuracy of th e absorptivity data is established using NBS-calibrated glass filters. The magnitude of the errors ari sing from spectral bandpass, beam geometry, stray light, internal multipl e refl ections, and refractiv e index are delin eated. Finally, as a practical outgrowth of this study, th e development and iss uan ce of NBS Standard Refere nce Material 931, Liquid Absorbance Standards for Ultraviolet and Visible Spectrophotometry, is described.