“…NIRS calibration development must be based on widely-accepted analytical procedures, but these are frequently poorly-defined chemically and sometimes do not relate to spectroscopic data (Shenk & Westerhaus, 1994). Theoretically, inorganic substances do not absorb energy in the near infrared (NIR) region but some papers have demonstrated that NIRS can reliably predict the ash content of feed (Deaville & Flinn, 2000;Mentink, Hoffman, & Bauman, 2006;Osborne, 2001;Park, Agnew, Gordon, & Steen, 1998;Pérez-Marín, Garrido-Varo, Guerrero-Ginel, & Gómez-Cabrera, 2004). Since ash content cannot be directly measured by NIRS, it is assumed that it is predicted by correlation with the total amount of organic compounds and water present because of the large number of wavelengths used in the process of calibration development that give significant information (Clarke, Mayland, & Lamb, 1987;Frankhuizen, 2001;Garnsworthy, Wiseman, & Fegeros, 2000;Osborne, 2007).…”