Abstract: A computer-implemented method of accounting for angle-dependent wavelet stretch in seismic data based on a novel relationship between wavelet stretch and the cosine of a reflection angle of an acoustic ray. Conventional seismic data having at least one wavelet, such as data generated from a reflection seismic survey, is accessed. The data is processed such that at least one wavelet is subject to angle-dependent wavelet stretch. A reflection angle for at least one wavelet is also determined. An operator is utilized to calculate a wavelet stretch factor for at least one wavelet based on the cosine of the corresponding reflection angle of the wavelet. The wavelet stretch factor is applied to the seismic data to account for angle-dependent wavelet stretch.