Abstract: A method for improvement of the signal-to-noise ratio of seismic data records comprising determination of the angle of incidence of acoustic waves transmitted into the earth with respect to subterranean reflecting layers which yields minimum attenuation of the acoustic wave during passage through intermediate layers is disclosed. The offset or distance between source and receiver is then selected so that the waves used to generate representations of the structure of the earth are incident on the reflector at substantially the optimal angle, thus yielding maximum signal strength, and maximizing the signal-to-noise ratio. Minimum offsets, to eliminate multiple surface/evaporite layer reflections from seismic records may be indicated as well.