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P 190 Summary NEW FORMULATION FOR REFLECTION COEFFICIENTS F. BOROCIN 1 2 1 British Geological Survey West Mains Road Edinburgh EH9 3LA 2 University of Edinburgh Department of Geology and Geophysics We offer a new formulation for reflection-transmission coefficients. It has the advantage of keeping a matrix-bloc structure useful for computation. Yet each individual coefficient can easily be visualised. We present the derivation of the formula and give some of its consequences and applications. Introduction The reflection-transmission coefficients for elastic SH-waves at the interface between two elastic isotropic media can be written as the solution of a 2*2 matrix system