A novel general transformation between reflectance spectra and the corresponding coordinates of the Munsell Color System is presented. The coefficient values of the transformation were experimentally determined by mapping the actual reflectance spectra of the chips in the Munsell Book of Color into the Munsell Color Order System and by minimizing the distance between calculated and actual coordinates. The experiment was repeated with a selected set of points of the Munsell Renotation System. Both the Smith-Pokorny functions and the CIE 1931 standard color-matching functions were used as a basis of the transformation. There is a good correspondence between calculated and actual coordinates of the Munsell Color System. It is also shown that the linear part of the same transformation applied to the basis functions results in one achromatic response function and two chromatic response,functions in accordance with the opponent-colors theory. (C) 2005 Wiley Periodicals, Inc.