In studying the multiple scattering of acoustic waves by distributed d
iscrete scatterers, the 'two-exterior' T-matrix or the modified T-matr
ix is needed. In this paper, the modified T-matrix formulae for a scat
terer of arbitrary shape are derived, based on Huygen's principle and
the method of optimal truncation (MOOT), respectively. Analytical expr
essions are given for the modified T-matrix elements of a spheroid in
the low-frequency limit. The agreement with the existing results is sh
own to be exact to the given order of ka. It is also shown that the re
sults based on Huygen's principle are merely the special cases of thos
e based on MOOT.