The objective of seismic acquisition is provide an image of the geological structure of the subsurface; this is done by the study of echoes generated by artificial sources. Final result can be conditioned by the presence of multiples reflection, multiples are energy that has been reverberated in a layer. Surface-related multiples can be defined as those multiples which do not exist anymore if the surface of the earth (or sea) becomes transparent to acoustic energy. In this thesis will be treated the multiple suppression methodology denominate as “Surface-Related Multiple Elimination (S.R.M.E)”.The peculiarity of this methodology is estimate the multiples event from the data itself. This is quantified by selecting a common source (xk,xs) gather and the measurements from a common receiver gather (xr,xk) and combining them by convolution process (Vershuur, 1992). Repeating this process for all receivers multiples will be estimate and then adaptively subtracted from the data. The objective of this work is understand the theoretical aspect of S.R.M.E methodology and apply it on a real case. From a 1-D synthetic model to its extension of 2-D.