Due to its simplicity, the theory of KUBELKA-MUNK [1] has found a wide acceptance for modeling the optical properties of light scattering materials. However, the concept is not explicitly adapted to predict halftone prints on paper. In this respect, a recent improvement was given by BERG. Our approach is an extension of BERG'S model in order to reduce the gap between the mathematical description of the paper's point spread function and the experimental results of simple reflectance measurements.