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We present a new approach to the simultaneous pre-stack<br>inversion of PP and, optionally, PS angle gathers for the<br>estimation of P-impedance, S-impedance and density. Our<br>algorithm is based on three assumptions. The first is that<br>the linearized approximation for reflectivity holds. The<br>second is that PP and PS reflectivity as a function of angle<br>can be given by the Aki-Richards equations (Aki and<br>Richards, 2002).