The modal back-scattering matrix can be extracted from reverberation data. For high frequency cases the ’window smoothed’ processing has been proposed by E. C. Shang, T. F. Gao and D. J. Tang (2002) to extract the ’window averaged’ back-scattering matrix. It is pointed out in this paper that in order to inverse the ’window averaged’ back-scattering matrix by changing the source depth data we have to assume that the matrix is not related to the source depth, and the numerical simulation on the question has been conducted.
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