A plane wave spectrum method of Gaussian beams can be derived by using
Davis' approximations for the vector potential. An equivalent vector
potential is introduced by considering the inverse Fourier transform o
f the spectrum function of the original vector potential in a given pl
ane. The electromagnetic field, which corresponds to the equivalent ve
ctor potential, satisfies Maxwell's equations and can be written as a
sum of plane waves. The beam shape coefficients, or the expansion coef
ficients in terms of regular spherical vector wave functions, are expr
essed as simple integrals. This version of the plane wave spectrum met
hod offers the possibility to compute higher-order corrections for Gau
ssian beams.