Using the dereverberated-source concept, the synthetic seismograms for stratified equal travel-time layering for source and receiver at the surface as well as for a buried receiver as in the VSP data are derived. Here the simpler acoustic representation of seismograms is treated. These results are extended to data of equal vertical delay time, τ, and horizontal ray parameter, p. Since only time domain operators are used, it is not necessary to use Fourier transforms to compute the seismic response for any depth point, or any ray parameter. In addition to extending Goupillaud’s equal travel-time layer synthetic seismogram method to a buried receiver and to the case of non-normal incidence, the use of the dereverberated-source concept intuitively illustrates the nature of the seismic impulse response for a one-dimensional earth.