Abstract. The appearance of an object greatly changes under different lighting conditions. Even so, previous studies have demonstrated that the appearance of an object under varying illumination conditions can be represented by a linear subspace. A set of basis images spanning such a linear subspace can be obtained by applying the principal component analysis (PCA) for a large number of images taken under different lighting conditions. Since little is known about how to sample the appearance of an object in order to correctly obtain its basis images, it was a common practice to use as many input images as possible. In this study, we present a novel method for analytically obtaining a set of basis images of an object for varying illumination from input images of the object taken properly under a set of light sources, such as point light sources or extended light sources. Our proposed method incorporates the sampling theorem of spherical harmonics for determining a set of lighting direct...