Scanning black and white negatives as a Linear Raw Scan allows you to make a scan of the exact information in the negative without any additional modifications made by the scanning software.
Many scanning software today allow the option to scan as a linear gamma 1 raw file and the one I use on a daily basis is VueScan.
After the Linear scan has been made, we need to do a conversion from Gamma 1.0 into a working Grey Scale (Gray Gamma 2.2) so the file is prepared for further editing.
The Linear Raw Scans Photoshop Plugin is easy to use and has been designed to take the original Gamma 1.0 scan and convert it into the working gray gamma 2.2 automatically.