Because of the practical applications, there has been increasing interest in obtaining information of turbid media by use
of a Stokes vector/Mueller matrix approach. Much progress has been achieved in recent research using a Monte Carlo
technique and Sphere queue model. However, the intrinsic characters restrict their applications. This paper presents a
detail comparison of the two methods used for calculating backscattering Mueller matrix. To implement the comparison,
several elements of Mueller matrix are calculated when photons propagate in different kinds of media, which varies in
particle sizes and concentrations. Numerical results reveal that these two methods accord with each other well when
particle sizes are about 2.04μm or concentrations are higher than 9.6x1011cm-3. In other situations, the Monte Carlo
method has a better performance than the Sphere queue model since it takes multiple-scattering into account.
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