Lainey1 PRO 7:22pm, 21 February 2015
I will start off the discussion, because everyone does this their own way. I think it's important to pool the information in a group to give ideas on how you process your files because there are so many hurdles to jump and barricades that prohibit an easy solution. Firstly, there is the Sigma Pro Photo software which everyone gripes about and uses to see their files then place into another program to finish them. Some people use SPP exclusively. I fix the photos in SPP, then bring the TIFF files into Adobe Photoshop CS6. I know there are so many different methods. This is my method.

1. Open the file in SPP
2. Work on the file in SPP. I adjust the exposure, sometimes change the file from neutral to standard.
3. I use the Monochrome setting for conversion to B&W
4. I save in ProPhoto TIFF and sRGB TIFF. I know this takes up space, but sRGB doesn't have all of the color space data like the ProPhoto file, and ProPhoto file won't be able to print in an online service many times. So, now I save both.
5. I delete the files I don't need, save the files I do need in TIFF format as stated above,
6. I open Photoshop CS 6 and work on the TIFF in there.
7. Save the file as JPEG.

I have heard of Iridient Develop software, but haven't used it.

Anyone here us it? What do you think of it? I want to save every last bit of data and color space information and would love to know the best way to do this. I did the above by trial and error. If I am missing a step or doing it wrong, or you have a better way, please let me know. Let everyone who joins here know. the more information about processing Sigma DP Merrill Foveon files, the better. No one has written a book about the Foveon cameras or how to process the files. the only book I have seen and bought is the Sigma DP 2 book, an old Magic Lantern book. It's isn't for the Merrill came, but I figured any information about this brand is better than nothing.
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