This paper evaluates influences of stacking of incident angles against the reflecting surface on the resolution. Basic equations for evaluating the influences were deduced. A simple evaluation method has been provided using these equations. The present evaluation method is considered to be useful for acquisition design, processing, and interpretation of data as an indicator. According to the equations introduced in this study, there are some demerits for stacking traces whose incident angles were large. A total reflection region often appears due to the decreased resolution, and the vertical resolution decreases prior to stacking. Occasionally, it is not effective to remove traces having large incident angles from the viewpoint of resolution. In practice, the selection of most suitable trace through trial and error is not easy due to difference in individual regions. An evaluation method must be discussed, by which the optimal trace can be selected automatically during the data processing. 6 refs., 15 figs.