Scattering of sound by a target can be described as a wave radiated by virtual point sources inside the target. In the Rayleigh scattering regime, the strength of the virtual sources can be calculated analytically. When a target is located close to the ocean surface or another reflecting boundary, reflections of the incident and single-scattered waves from the boundary lead to multiple scattering from the target, with the target being insonified by nearby virtual sources. At low frequencies and for shallow targets, the distance from a virtual source to the target is not necessarily large compared to the acoustic wavelength or the target’s dimensions. Then, multiple orders of scattering make significant contributions and incident wave fields that cannot be approximated as a plane wave. This paper takes advantage of the virtual source concept and recently derived explicit analytic representations of 2D acoustic Green’s functions in unbounded fluids with inclusions of a circular cross-section, to develop a simple, intuitive, and numerically efficient model of multiple scattering. Scattering from soft, hard, and fluid targets is considered. The model is used to study the acoustic field in the vicinity of cylindrical targets near a pressure release surface or a hard bottom.