This paper quantified systematically light transfer through the two-layer concentrically spherical large particle with specular or diffuse interfaces. Analytical solutions predicted the absorptance, scattering albedo and Monte Carlo ray-tracing method was used to predict the absorptance and scattering phase function. The effects of (i) the size parameter, (ii) refractive indices, (iii) absorption indices, and (iv) the diameter ratio of the outer and inner spheres on the absorptance and scattering phase function of the two-layer concentrically spherical particle were investigated. The size parameter and absorption indices increased the absorptance for either specular or diffuse interfaces due to the stronger absorption in the two-layer concentrically spherical particle. Moreover, the refractive index of the outer sphere increased the forward scattering for specular interfaces, and scattering phase function was almost independent of the refractive indices and diameter ratio of outer and inner spheres for diffuse interfaces. (C) 2018 Elsevier Ltd. All rights reserved.