This paper deals with S-matrix, born first approximation, amplitude, and
differential cross-section (DCS), using Volkov function and Taylor series
expansion in laser field, scattering. Equation (30) copes-with DCS and Equation
(36) deals with S-matrix, with different parameters, moreover, both equations
contain real and imaginary parts. The DCS increases with increasing angle and
polarizabilities, constant with dipole distance for both emission and
absorption of single-photon. The DCS for both emission and absorption is
responded to low incidence energy (30 eV - 60 eV) and photon energy (15 eV)
while at high energy only emission and absorption are responded for DCS. The
DCS between absorption and emission of a photon with angle variation, dipole
distance, and atomic polarizabilities was found 1.098 a.u.2 and at high incidence, energies were found
0.1 a.u.2.
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