Since tactical acoustic systems such as towed arrays can be deployed at various depths, the authors address the question of what depth is optimal. This question is considered principally from the point of view of optimum propagation conditions, employing two deep-water scenarios representing summer and winter conditions in the western Mediterranean. Two simple rules-of-thumb are derived from these results: first, if the source depth is known, then the best receiver depth is either the source depth or the conjugate depth (where the sound speed is the same as that at the source). Second, if the source depth is unknown, then a receiver depth where the ocean sound speed is as low as possible is optimal. These two rules are qualified with a few disclaimers. In the first place they are derived under the assumption of a range-invariant environment. In addition, a definition of optimality requires numerous assumptions that may not always be appropriate. Both these guidelines and their domain of applicability are discussed. >