Solar selective absorbers are very useful for photo thermal energy conversion. The absorbers normally consist of thin films (mostly composite), sandwiched between the antireflection layer and (base layer on) a metallic substrate, selectively absorbing in the solar spectrum and reflecting in the thermal spectrum. The optical performance of the absorbers depends on the thin film design, thickness, surface roughness and optical constants of the constituents. The reflectivity of the underlying metal and porosity of the antireflection coating plays important roles in the selectivity behavior of the coatings. Computer simulations, applying effective medium theories, have been used to investigate the simplest possible design for composite solar selective coatings. A very high solar absorption is achieved when the coating has a non-uniform composition in the sense that the refractive index is highest closest to the metal substrate and then gradually decreases towards the air interface. The destructive interference created. in the visible spectrum has increased the solar absorption to 98%. This paper also addresses the-optical performance of several metals/dielectric composites like Sm, Ru, Tm, Ti, Re W,.V, Tb, Er in alumina or quartz on the basis of their refractive indices. The antireflection coating porosity and surface roughness has been analyzed to achieve maximum solar absorption without increasing the thermal emittance. Antireflection layer porosity is a function of dielectric refractive index and has nominal effect on the performance of the coating. While, up to the roughness of I x 10(-7) m RMS, the solar absorption increases and for higher roughness, the thermal emittance increases only. (C) 2002 Published by Elsevier Science Ltd.