  In the present study, we analyze in combination the principles of special
relativity and the phenomenon of the aberration of light, deriving a system of
equations that allows establishing the relationship between the angles commonly
involved in this phenomenon. As a consequence, a transformation factor is
obtained that in principle generates the same values as the Lorentz factor, but
not always. On the other hand, its functional form does not establish a limit
to the speed of the reference frames with inertial movement.
