I have developed and implemented a least-squares theory that makes robust
estimates of the angle-dependent reflectivity from recorded
surface seismic reflection data. Both angles and reflection coefficients
are estimated directly from the data without a priori knowledge of the
subsurface structural dip. The implementational cost of this approach is
little more than a standard Kirchhoff prestack migration. The
method naturally allows compensation for source/receiver directivity,
geometric spreading, transmission loss, high-frequency *Q* attenuation, and
limited data acquisition aperture. Synthetic tests show good to
excellent results on a 1-D and 2-D model with up to 30 of structural
dip. However, amplitude artifacts and
errors can be magnified by dipping structure due to increased spatial
aliasing of the migration operator, and hyperbolic event interference
and coupling at the far offsets.

11/17/1997