Abstract: As an efficient and powerful way of sound field analysis, the planar near-field acoustical holography (NAH) has been widely applied to study the sound field and the vibration modes and radiating field of vibrating object. Based on introduction of the basic theory of planar near-field acoustical holography, the inaccurate problem of the particle velocity and sound intensity reconstruction by using the Planar NAH method is presented. The theoretical analysis and the simulation calculation have been done for demonstrating the problem, furthermore the limitation of the planar NAH is discussed.