We propose a theory for a type of apertureless scanning near field microscopy that is intended to allow the measurement of magnetism on a nanometer length scale. A scanning probe, for example a scanning tunneling microscope (STM) tip, is used to scan a magnetic substrate while a laser is focused on it. The electric field between the tip and substrate is enhanced in such a way that the circular polarization due to the Kerr effect, which is normally of order 0.1% is increased by up to two orders of magnitude for the case of a Ag or W tip and an Fe sample. Apart from this there is a large background of circular polarization which is non-magnetic in origin. This circular polarization is produced by light scattered from the STM tip and substrate. A detailed retarded calculation for this light-in-light-out experiment is presented.
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