Abstract
The reflection and transmission coefficients for vertical incidence can be very closely approximated by computing the direct‐reflected and the direct‐transmitted portion for transition layers, and letting the thickness approach zero. The same procedure can then be applied to the general case of oblique incidence, which yields approximate values of the respective coefficients, including those of the converted waves. The approximate values compare well with the exact values calculated by Muskat and Meres (1940).These approximations might be adequate for all cases occurring in reflection seismic prospecting. They can also be used, possibly even more profitably, for the derivation of some rules governing the reflection process. The influence of Poisson's ratio can be read more or less directly from the approximate formulas. All converted waves depend primarily on the ratio of the shear velocities.