SMOS (Soil Moisture and Ocean Salinity) is a European Space Agency mission that aims at generating global ocean salinity maps with an accuracy of 0.1 psu, at spatial and temporal resolution suitable for climatic studies. The satellite sensor is an L‐band (1400–1427 MHz) aperture synthesis interferometric radiometer. Sea surface salinity (SSS) can be retrieved since the brightness temperature of sea water is dependent on the frequency, angle of observation, dielectric constant of sea water, sea surface temperature and sea surface state. This paper presents a new empirical sea water emissivity model at L‐band in which surface roughness effects are parameterized in terms of wind speed and significant wave height. For the SMOS mission these parameters can be obtained from external measurements and model diagnostics. An analysis has been done on the effect on SSS retrieval of different sources for this auxiliary information.