A novel interpretation of the vertical magnetic effect of a sphere is developed using Fourier transforms. Since the analytical expression of the magnetic effect of a sphere defies Fourier transformation, it is squared and the Fourier transform of the square is obtained. From the real and imaginary components of the Fourier transform the depth to the centre of the sphere, the angle of magnetic polariza tion, and the radius of the sphere are obtained. The validity of the method is tested on four theoretical models. Also, a field example from the Bankura area in West Bengal (India) is tested and the evaluated parameters agree with those previously obtained by Rao et al. (1977). An advantage of the present method is that location of the origin is not necessary. The method can be run by computer to determine the parameters of the causative body.
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