Recall that the bump map normal 
 is formed by
.  Assume that the surface 
 is coincident
with the 
 plane and that changes in 
 and 
 correspond to changes
in 
 and 
, respectively.  Then 
 can be substituted for 
,
resulting in the following expression for the vector 
:
In order to evaluate the lighting equation, 
 must be normalized. 
If the displacements in the bump map are restricted to small values,
however, the length of 
 will be so close to one as to be
approximated by one.  Then 
 itself can be substituted for
 without normalization.  If the diffuse intensity component
 of the lighting equation is evaluated with the
value presented above for 
, the result is the following:
This expression requires the surface to lie in the 
 plane and that
the 
 and 
 parameters change in 
 and 
, respectively.  Most
surfaces, however, will have arbitrary locations and orientations in space.
In order to use this simplification to perform bump mapping, the
view direction 
, and
light source direction 
 are transformed into tangent space.
Tangent space has 3 axes, 
, 
 and 
. 
The tangent vector, 
, is parallel to the direction of
increasing 
 on the surface. The normal vector, 
, 
is perpendicular to the surface. The binormal, 
,
is perpendicular to both 
 and 
, and like
, lies in the plane tangent to the surface.  These vectors
form a coordinate system that is attached to and varies over the surface.
The light source is transformed into tangent space at each vertex of the
polygon. To find the tangent space vectors at a vertex, use the vertex
normal for 
 and find the tangent axis 
 by finding
the vector direction of increasing 
 in the object's coordinate
system.  The direction of increasing 
 may also be used.
Find 
 by computing the cross product of 
 and
.  These unit vectors form the transformation shown below:
This transformation brings coordinates into tangent space, where the
plane tangent to the surface lies in the 
 plane, and the normal to
the surface coincides with the 
 axis.  Note that the
tangent space transformation varies for vertices representing
a curved surface, and so this technique makes the approximation that
curved surfaces are flat and the tangent space transformation is
interpolated from vertex to vertex.