The Linear Burn blend mode is similar to Color Burn, but instead of increasing contrast, it decreases brightness to darken the base color and reflect the blend color. It is also similar to the Multiply blend mode, but produces a much more intense result. White as the blend color produces no change.
The Linear Burn blend mode can be used to make tonal and color adjustments to a photo, particularly where you want a greater effect in dark areas of the image.
Note:
The Linear Burn blending mode was introduced in Photoshop 7. It is also known as "Subtract" in some graphics software.


