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P118 C-WAVE RESOLUTION ENHANCEMENT THROUGH BIREFRINGENCE COMPENSATION AT THE VALHALL FIELD. Introduction 1 Most often the first step in 3D C-wave processing is to rotate the multicomponent data into the radial-transverse coordinate system. The radial axis corresponds to the horizontal source-receiver direction and the transverse axis to the perpendicular horizontal direction. In this coordinate system assuming no structure scattering and no azimuthal anisotropy effects all the shear energy should be concentrated on the radial component. The shear wave splitting effect generated by azimuthal anisotropy can result in a significant amount of energy being recorded on the transverse component. If this