Regarding phosphate buffer solutions in water, they do not absorb (absorption coefficient practically equal to 0) the usual wavelengths of the lasers used in DLS (500 - 780 nm). And at a given wavelength, not concentrated solutions of Pi buffer have the same refractive index as water.
and how bout absorption coefficient of PBS and Gelatin? Would you please kindly let me know if you have any comment. I want to assess particle size of gelatin via SCATTERESCOPE (DLS) and need these information.
You can obtain the specific RI of your gelatin with a refractometer. Alternatively, try to look for it in the literature or use a mean value. Most of the DLS devices only need to know if the vesicles/particles are transparent or not. If you can not obtain the absorption coefficient of gelatin try to work with a zero value. This is the case for liposomes and also for several oil emulsions.