The concept of dispersion coefficient is discussed with particular reference to flow injection atomic absorption spectrometry where the detector contributes appreciably to the analytical signal characteristics. Single- and parallel-tank models of instrument response are developed and critically examined. The progress made to date by investigators of nebuliser performance is briefly reviewed prior to developing a semi-empirical extended-tank model of instrument response. The capabilities of this model are explored by deriving a set of equations for instrument response, and comparing the predictions with experimental results. Agreement is generally good. Advantages of the modelling approach are discussed.