The transfer functions for focussed and defocussed, coherent and confo
cal optical imaging systems have been applied to the equivalent ultras
onic imaging systems. The transfer functions with varying degrees of d
efocus were calculated to show the defocus effects for ultrasonic imag
ing systems. Assuming that the acoustic waves are reflected perfectly
on the surface of the step edge, the theoretical line-scans for small
amplitude signals across a step edge, with various degrees of defocus,
were generated. The first derivative of the line-scan for a step edge
is shown theoretically to yield the same impulse response as that cal
culated using the inverse Fourier transform applied to the original tr
ansfer function. These results show how the real and imaginary parts o
f the transfer functions contribute to ultrasonic image formation. A m
ethod for the experimental determination of the impulse response, and
the transfer functions for the characterization of an ultrasonic imagi
ng system, such as an acoustic microscope, is provided.