Tissue-air ratio (TAR) and scatter-air ratio (SAR) are very important concepts in radiation dosimetry. In absence of any analytical relation for computation of these quantities a number of empirical equations have been fitted to experimentally measured data. This paper describes the derivation of analytical formulae from first principles. The resultant equations are very simple and can even be evaluated with the help of a slide rule. The computed values of TAR and SAR agree within 1% with the experimental data of Gupta and Cunningham (1966).