The spectral representation approach used to calculate beam profile changes upon forward reflection T. D. K. Ngoc and W. G. Mayer, IEEE Trans. Sonics Ultrason. SU-27, 229 (1980)] is extended to include negative angles of reflection, i.e., backscattering. Calculations show that the amplitude of the backscattered beam is a strong function of the incident beam profile. For example, backscattered intensity is predicted to be insignificant when the incident beam is Gaussian but quite measurable for profiles associated with commonly used transducers. This formulation enables one to evaluate reflected field profiles at backscattering and other angles. [Work supported by the Office of Naval Research, U.S. Navy.]