Abstract: The complex pressure on two parallel planes lying close to the surface of a test material or the reflection surface should be measured,in order to reconstruct the reflection coefficients at arbitrary angles of incidence by means of the spatial Transformation of Sound Fields technique.This paper proposes that the complex pressure phase is obtained by measuring of the sound intensity and the pressure magnitude,to realize furthermore the reconstructing of reflection coefficieDts.Investigation has been made into the error due to the finite size of the measurement area to show that the magnitude of the error can be reduced by using a dipole source instead of a monopole source.These results of numerical simulations and the error analysis have proved the feasibility of the above-mentioned technique.