This article presents a new set of equations for the radiative balances of the absorber plate and the transparent cover of a solar air heater covered with a plastic film. Air flow is supposed to pass between the absorber plate and the bottom of the collector, while the transparent cover and the absorber plate are separated by an immobile air layer. This configuration is shown to be the best suited for a plastic covered solar air heater used in tropical countries, from a practical point of view.