The estimation of the sea surface temperature with a good accuracy requires precise atmospheric corrections. It also needs to take into account the variation of the surface emissivity with respect to the wavelength and to the observation angle. In this article, using the ATSR data, we evaluate the angular variation of the sea surface emissivity for viewing angles ranging between 52 ° and 55 °. Then we compare our results with those obtained using the model of Masuda et al.