A model, based on the radiative transfer theory and the matrix doubling algorithm, is described and used to compute the emissivity e of forests. According to model simulations, the L-band emissivity trend versus forest biomass is more gradual than that of the backscatter coefficient. This gradual behavior is observed, in absence of leaves, also at C- and X-bands, while leaves anticipate saturation and make e higher in coniferous forests and lower in deciduous forests. Model results are successfully validated by some available experimental data. Operational aspects, concerning the potential of airborne and spaceborne radiometers in identifying forest type and estimating biomass, are discussed