A family of differential operators depending on a real parameter is considered. This family was suggested by Smilansky as a model of an irreversible quantum system. We find the absolutely continuous spectrum of the operator and its multiplicity for all values of the parameter. The spectrum of is purely a.c. and admits an explicit description. It turns out that for one has , including the multiplicity. For an additional branch of absolutely continuous spectrum arises, its source is an auxiliary Jacobi matrix which is related to the operator . This birth of an extra-branch of a.c. spectrum is the exact mathematical expression of the effect which was interpreted by Smilansky as irreversibility.

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