For a lossless antireflection coating, cancellation requires both equal reflected wave amplitudes and an odd half-cycle difference in their round-trip wave phase. At normal incidence the interface amplitude coefficients are and . Choosing makes both negative: both reflections acquire the same phase reversal. A quarter-wave optical thickness supplies their remaining relative phase .
Equal amplitudes require , which reduces to . Thus
The exact multilayer reflection amplitude is zero for these choices, not merely the sum of the first two reflected rays: its numerator is , with . Any positive odd multiple of this thickness has the same cancellation at the design wavelength; the smallest is the thin-layer choice. absorption, index dispersion, angular spread and deviations from the selected wavelength limit the practical cancellation.

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