Microscopic calculations of the second order imaginary optical potential are presented for neutron and proton scattering from spherical target nuclei using random phase approximation transition densities for intermediate excited states. Both inelastic and charge‐exchange intermediate states are considered. The contribution of the deuteron channel to the absorption is estimated. The sensitivity of the surface absorption on details of the nuclear structure wave functions is discussed. Calculations are presented for the isoscalar term W0of the optical potential, the isovector term W1(Lane‐term), and the Coulomb correction term &Dgr;WC. Elastic scattering cross sections are calculated from the microscopic nonlocal potentials and are compared to cross sections which were obtained from the equivalent local potentials. The validity of the local approximation to the nonlocal potential is investigated. The differences and similarities between the nuclear matter approach and the nuclear structure approach to the calculation of the imaginary potential are discussed. The nuclear structure approach is also applied to the calculation of the imaginary inelastic form factor used in inelastic scattering. First results are presented for the48Ca(p,n)48Sc(O+,Ex=6.8 MeV) reaction at an incident energy of 25 MeV.