The absorption coefficient \( \alpha \) of a material is a measure of how much radiation it absorbs compared to how much it reflects or transmits. A perfect black body is an idealized physical body that absorbs all incident electromagnetic radiation, regardless of frequency or angle of incidence. Thus, the absorption coefficient of a perfect black body is:
\[
\alpha = 1
\]
This means it absorbs all incident radiation and does not reflect or transmit any, making it a perfect absorber.