The mechanisms that control low-frequency acoustic propagation and that are unique to the shallow water environment are resident in the seabed. A method of determining the sediment attenuation of low-frequency compressional waves as a function of frequency and sediment depth is examined. The method utilizes the Backus-Gilbert geophysical inverse theory, and the emphasis is placed on assessing the resolution and error associated with the inferred structure and the experimental geometry, rather than merely obtaining a solution that fits the simulated data. A laterally homogeneous geoacoustic test model is used to generate artificial data for input to the inverse procedures. The results provide insights regarding resolution and error for generically similar sediments and experimental geometries. ¿ American Geophysical Union 1988