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This work is concerned with the theoretical meaning<br>of acoustic and elastic impedance, as well as its<br>practical determination from seismic data. It describes<br>and comments the various impedance definitions<br>that exist in the literature, introducing the term<br>Reflection Impedance as a unifying concept. The<br>construction of a reflection impedance section that<br>corresponds to a given multicoverage seismic data set<br>strongly depends on the ability of accurately<br>extracting angle-dependent reflection coefficients<br>from primary reflections within the data. It is shown<br>that the method of Kirchhoff true-amplitude<br>migration to zero offset, performed twice using<br>different weight functions, can provide good<br>estimates of the required reflection coefficients and<br>reflection angles. An algorithm to further construct<br>the reflection impedance section after determination<br>of the reflection angles is also described. Applications<br>of the obtained algorithm to synthetic data examples<br>are provided to test and validate the approach.