The effect of a thin conducting sheet located at the earth-to-air interface on the surface vertical magnetic field created by a buried finite loop was studied. Expected field values as a function of frequency are provided for variations in the sheet's conductivity-thickness product. Since the results would be most beneficial for purposes of through-the-earth communications, such as communicating with trapped miners following a mine emergency, field values were derived for a range of frequencies, mine depths, and earth conductivity values that would be typically found in such an application.¿ 1997 American Geophysical Union