Abstract: A new technique is presented which exploits AC Hall effect in the characterization of layered semiconductor structures. The method involves the use of laser signals by means of optical fibers in the presence of a DC magnetic bias field. Upon incidence the polarization of the optical signal is rotated via a Lorentz force due to the AC Hall effect. As such, the reflected waves carry informations on the Hall mobility of the charge carriers. The calculations show that AC Hall reflection coefficient warrants sufficient intensity to be measured. Our theory is complete in the sense that depth profiling has been explicitly incorporated in the formulation.