In this paper the polarimetric emission parameters for anisotropic media are derived using the generalized Kirchhoff's law for media with a uniform temperature and the fluctuation-dissipation theory for media with a temperature profile. Both finite-size objects and half-space media are considered. When the object has a uniform temperature across its body, the Kirchhoff's law, based on the condition of energy conservation in thermal equilibrium is generalized to obtain the emission parameters of an anisotropic medium, which can be interpreted as the absorptivity or the absorption cross section of the complementary object with a permittivity that is the transpose of the original object. When the medium has a nonuniform temperature distribution, the fluctuation-dissipation theory is applied for deriving the covariances between vector components of the thermal currents and, consequently, the covariances of the polarizations of electric fields radiated by the thermal currents. To verify the formulas derived from the fluctuation-dissipation theory, we let the temperature of the object be a constant and show that the results reduce to those obtained from the generalized Kirchhoff's law. ¿ American Geophysical Union 1993