Since you're referring this quesiton to a photography forum, may I presume you're referring to t stop?
A T-stop(for Transmission-stops) is an f-number adjusted to account for light transmission efficiency. A lens with a T-stop of N projects an image of the same brightness as an ideal lens with 100% transmission and an f-number of N. For example, an f/2.0 lens with light transmission efficiency of 75% has a T-stop of 2.3. Since real lenses have transmission efficiencies of less than 100%, a lens's T-stop is always greater than its f-number.
Lens light transmission efficiencies of 60%-90% are typical, so T-stops are sometimes used instead of f-numbers to more accurately determine exposure, particularly when using external light meters. T-stops are often used in cinematography, where many images are seen in rapid succession and even small changes in exposure will be noticeable. Cinema camera lenses are typically calibrated in T-stops instead of F-numbers. In still photography, without the need for rigorous consistency of all lenses and cameras used, slight differences in exposure are less important.
|IMG_8168ABCD by citori525|
|McKinley meadow by TimR32225|
from Natural meadows
|Flare-well to a Classic Flying Machine by cjf2|
from Flying Machines
|_DSC2146 by jerste|
from Helios-44 II
|Leopoldsteinersee by RaCor|
from Landscape - Colour #3