Expressions are presented for various magneto-optical Kerr effects in the ultrathin film limit with arbitrary magnetization direction by considering the multiple reflections within an optically thin film. The Kerr effect of p- and s-polarization consists of products of two factors: the prefactor, dependent only on the optical parameters of the system, and the main factor of the polar Kerr effect for normal incidence in the ultrathin limit. (C) 1999 Elsevier Science B.V. All rights reserved.