This document discusses dip moveout (DMO) processing of seismic data. It begins with a brief review of f-k domain filtering. It then explains that DMO aims to correct for the smearing of common midpoint (CMP) points in the up-dip direction due to dipping reflectors. The document provides mathematical formulas for travel time as a function of distance between the source and receiver for a dipping reflector. It notes that DMO uses these formulas to apply time corrections and remove the effects of dipping reflectors from seismic data.