The optimum instrumental resolution is defined in the case where the instrumental profile width is smaller than the spectral band width. The formulae for the optimum condition are derived as a function of the signal-to-noise ratio with the use of sinc, sinc<sup>2</sup>, triangular, and Gaussian shapes as instrumental functions. The results reveal the resolving power advantage of Fourier transform spectroscopy, which is emphasized and compared to grating spectroscopy.

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