The remote sensing coefficient or radiance reflection coefficient is a principal product of atmospheric correction algorithms applied to the remotely measured optical images of the ocean. This coefficient contains information about angular structure of light radiance, roughness of the ocean surface, and optical properties of the water. This presentation analyses remote sensing coefficient and presents it as a product of three physically different values or factors. The first factor depends on geometrical parameters of illumination and atmospheric optical properties, the second factor depends on roughness of the ocean surface, and the third one depends on the optical properties of seawater. The approach used to derive the third in-water factor is valid for all levels of water turbidity - from the clearest open waters to the most turbid waters of river mouths and extremely scattering waters of Yellow Sea type.