We analyze the dependence of the mass-to-light ratio of spiral galaxies on the present star formation rate (SFR), and find that galaxies with high present star formation rates have low mass-to-light ratios, presumably as a result of the enhanced luminosity. On this basis we argue that variations in the stellar content of galaxies result in a major source of intrinsic scatter in the Tully-Fisher relation (TF relation). Ideally one should use a 'population-corrected' luminosity. We have also analyzed the relation between the (maximum) luminous mass and rotational velocity, and find it to have a small scatter. We therefore propose that the physical basis of the Tully-Fisher relation lies in a relationship between the luminous mass and rotational velocity, in combination with a 'well-behaved' relation between luminous and dark matter. This implies that the Tully-Fisher relation is a combination of two independent relations: (i) a relation between luminosity and (luminous) mass, based mainly on the star formation history in galaxies, and (ii) a relation between mass and rotation velocity, which is the outcome of the process of galaxy formation. In addition to a 'population-corrected' Tully-Fisher relation, one may also use the relation between mass and luminosity, and the relation between luminous mass and rotation velocity as distance estimators.

• MYUNG-HYUN RHEE(Yonsei University Observatory, Yonsei University)