On tilting samples in an SEM, the image contrast between two elements, x and y often decreases to zero at θε, which we call the no-contrast angle. At angles above θε the contrast is reversed, θ being the angle between the specimen normal and the incident beam. The available contrast between two elements, x and y, in the SEM can be defined as,(1)where ix and iy are the total number of reflected and secondary electrons, leaving x and y respectively. It can easily be shown that for the element x,(2)where ib is the beam current, isp the specimen absorbed current, δo the secondary emission at normal incidence, k is a constant, and m the reflected electron coefficient.