This article contains a theoretical study for off-normal incidence surface induced optical anisotropy (SIOA). The discrete dipole approximation was used to calculate the off-normal incidence optical response of slabs. By means of the two slab approach those results were converted to semi-infinite reflectivities. The calculated ellipsometric parameter δΔ shows large variations near the Brewster angle, but only the p-polarized reflection has a clearly increased SIOA sensitivity. So experimentally a straightforward determination of ΔRp should be preferred. Advantages have to be sought in the optical observation of surface state related phenomena at subbandgap conditions.