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Differential gravitational acceleration, multiplied by the affected mass, across a spatially extended body. In the linear approximation the acceleration difference is $T\Delta \mathbf{r}$, where $T$ is the tidal tensor. Stellar tidal forces limit the domain of a circumplanetary orbit; sufficiently strong ones can produce tidal disruption.

To isolate a tidal force, subtract the gravitational acceleration shared by the body as a whole. Let a reference test particle follow $\ddot{\mathbf{R}}=\mathbf{g}(\mathbf{R})$, and let another have position $\mathbf{R}+\mathbf{x}$. In a translating accelerated reference frame with parallel, nonrotating axes,for a source point mass, when $|\mathbf{x}|/R\ll 1$. Here $\mu =GM$ is its standard gravitational parameter and the last term uses Big O notation. This Taylor expansion removes the common inward pull and keeps the spatial variation. The near side has an excess pull toward the source; the far side has a deficit of inward pull, which is an outward relative acceleration. Both sides can stretch apart while both still accelerate toward the source.^[ref]

For a material element of mass $m$, the residual external force in this translating accelerated reference frame is $m[\mathbf{g}(\mathbf{R}+\mathbf{x})-\mathbf{g}(\mathbf{R})]$. Actual deformation also depends on elasticity, pressure and self-gravity. A rigid body approximation suppresses deformation but can still have internal forces that resist the tidal force. The point-mass tidal stretching and squeezing pattern describes freely falling, noninteracting test particles, rather than promising the same shape for every solid, star or ocean. A rotating reference frame introduces centrifugal acceleration and Coriolis acceleration, which must be included separately.

The acceleration tidal tensor is $T_{jk}={\partial }_k{g}_j=-{\partial }_j{\partial }_k\Phi$ for gravitational acceleration $\mathbf{g}=-\nabla \Phi$. It describes differential acceleration $\Delta \mathbf{g}\simeq T\Delta \mathbf{r}$. Some authors instead call the positive Hessian matrix ${\partial }_j{\partial }_k\Phi$ the tidal tensor, reversing this sign convention. For a point mass and the positive potential convention $\mathbf{g}=\nabla \psi$, the tensor is $Gm(3\mathbf{R}{\mathbf{R}}^{\mathsf{T}}/R^5-1/R^3)$.

The tidal tensor is the Jacobian matrix of the Newtonian gravitational field, rather than the gravitational acceleration itself. Its entries have units ${\mathrm{s}}^{-2}$: multiplying by a displacement produces an acceleration. For a smooth Newtonian gravitational potential, the tidal tensor is a symmetric matrix, since mixed partial derivatives commute. A spatially uniform gravitational acceleration has zero tidal tensor, however large that acceleration is.