Fresnel coefficients for a layer of NIM

Reflection and transmission of traveling and evanescent waves by a layer of material with a negative index of refraction (NIM) is studied by means of the Fresnel coefficients. We derive their values in the “NIM limit”, and we show that this limit is consistent with the exact solution. It is also indicated that simply substituting the negative values of the relative permittivity and permeability of the NIM material into the exact solution leads to incorrect results for evanescent waves.