The paper deals with a new concept of imaging technique based on planar synthetic aperture sonar (P-SAS). P-SAS processing takes advantage of the overlap of both ping-to-ping and track to track footprints to improve the imaging resolution in both directions. After describing the method, its implementation is discussed. The exact implementation [three-dimensional (3-D)] is defined and an approximated and faster approach [2timestwo-dimensional (2-D)] is then proposed. The gain in computation time and the possible loss in performances (resolutions, echo amplitude) are investigated by simulating a simple point target. The point spread function is studied in details. The new concept is finally validated by tank experiments (scale about 100) for both proud and buried target imaging