We present a phenomenological description of inelastic e-P scattering based on a Regge-pole model, whic gives approximate fits to the structure functions for varying squared photon mass q2 and an insight into a simple connection between the real and virtual photo-absorptions. An essential point is to assume that the Pomeron and the ordinary Regge poles f0, A20 are expressed by scaling functions irrespective of q2 except for a region near the absorption threshold. The model apparently requires a “fixed pole” at J = 0 whose residue has non-polynomial dependence on q2. An argument is presented which makes it preferable to interpret the “fixed pole” as a Regge cut having the branch point negative and small at t = 0.