A null ellipsometer without a compensator is described that employs two mutually compensating reflections between a pair of non-parallel surfaces such that the planes of incidence for the two reflections are neither parallel nor perpendicular. The theory, design and operation of this proposed two-reflection null ellipsometer (TRNE) are discussed. The TRNE promises to be useful for spectroscopic applications, especially outside the visible spectrum, at wavelengths where compensators are either difficult or expensive to construct. When presumably identical surfaces are used, the TRNE executes measurements at two angles of incidence simultaneously.