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We present here some theoretical basis for multiple<br>attenuation of seismic time sections (1D and 2D)<br>based on the theory of Kalman-Bucy. The KB theory<br>was extended by Crump (KBC) to seismic deconvolution,<br>and by Mendel for generating seismograms.<br>This subject continues as an interesting research<br>topic, and we study it as an alternative to complement<br>the classical Wiener-Hopf-Levinson theory for prediction<br>(WHLP). It is rather intriguing the a priori<br>condition of stationarity in the design of these operators.