AbstractA complete theory of Gaussian beam scattering by a sphere is exposed. It is a generalization of the Lorenz‐Mie Theory to the case of Gaussian beam illumination. The spherical, isotropic and homogeneous scatterer may be located anywhere with respect to the beam. The Bromwich Scalar Potentials are used to solve the scattering problem and expressions are obtained for the scattered field (both in the near field and far field regions), the scattered intensities and the phase angle. In the limit of special cases the expressions agree with previous works restricted to more particular problem