  The principle of maximum entropy is applied to the spectral analysis of a
data signal with general variance matrix and containing gaps in the record. The
role of the entropic regularizer is to prevent one from overestimating
structure in the spectrum when faced with imperfect data. Several arguments are
presented suggesting that the arbitrary prefactor should not be introduced to
the entropy term. The introduction of that factor is not required when a
continuous Poisson distribution is used for the amplitude coefficients. We
compare the formalism for when the variance of the data is known explicitly to
that for when the variance is known only to lie in some finite range. The
result of including the entropic measure factor is to suggest a spectrum
consistent with the variance of the data which has less structure than that
given by the forward transform. An application of the methodology to example
data is demonstrated.
