The empirical equation used to estimate % SpO2 is based on the observation that the ratio of the red and infrared light absorbed by arterial blood (represented by R in the equation) varies linearly with oxygen saturation. This relationship can be derived from the Beer-Lambert law by assuming that the absorption of red and infrared light by oxyhemoglobin and deoxyhemoglobin can be approximated by linear functions.
The equation % SpO2 = 110 - 25 × R was derived from a series of empirical studies that measured the ratio of red to infrared light absorbed by arterial blood at different levels of oxygen saturation using pulse oximetry. The equation was found to be a good approximation of the true oxygen saturation over a wide range of values.
Is there any theoretical derivation of the equation % SpO2 = 110 - 25 × R?