This document describes the GMI Level 1B algorithm. It consists of physical bases and mathematical equations for GMI calibration, as well as pre-launch and post-launch activities. The document also presents high-level software design. However, detailed software descriptions will be presented separately in the Level 1B Software Design Document. Parts of this document are from the RSS GMI Calibration ATBD as contributed by the Ball Aerospace GMI manufactory contract. The GMI L1B geolocation algorithm is described in a separate Geolocation Toolkit (GeoTK) ATBD.