Although CDP stacking of common depth gathering is used to get the zero-offset-section, the exploding reflector concept is examined for the modeling of zero source to receiver offset sections in this paper. The acoustic wave equation is compared with a one way wave equation which represents the upgoing wave field only. The one way wave equation used is not derived through an expansion and, therefore, can represent dips up do 90b degrees and may not lost the signals by the dipping angles. There is apparently no simple counterpart of this equation is the space domain and it can be conveniently implemented only by a Fourier method. This paper compares their modeling technique with ray tracing and wave method for over thrust structure which is one of the geological structures are dificult to process and interpret. As a result of modeling much clean and accurate signals, especially, diffractions form the corner and dipping angles can be gathered.