The location of conversion points for P-SV converted waves is important for binning and gathering traces, including asymptotic (Behle and Dohr, 1985), single-depth trace sorting (Tessmer and Behle, 1988), and depth-variant common conversion point (CCP) mapping (Eaton et al., 1990; Stewart, 1991). These techniques are based on some approximated location of subsurface P-SV conversion points. The exact position of the P-SV conversion point has been calculated for the case of a horizontal layer of an isotropic, homogeneous medium by Tessmer and Behle (1988). Taylor (1989) derives a biquadratic equation whose solution gives the distance between the midpoint and the conversion point. Schneider (2002) derives a simpler cubic equation based on the impulse response of the C-wave (P-SV converted-wave) prestack migration operator, the solution of which gives the coordinate of the conversion point.