Common-mid-point (CMP) seismic data on a dipping layer have have a stacking different from a horizontal layer velocity and the reflection points on data are dispersed to many positions. Therefore, the CMP data are not stacked well by the conventional stacking method using the horizontal layer velocity. The CMP gather can ideally stacked by applying dip-moveout(DMO) processing. Hence, modern seismic processing indludes DMO as an essential routine step. DMO processing techniques are broadly categorized by two, Fourier transform and integral methods, each of which has many different computational schemes. In this study, the dip-decomposition technique of the Fourier transform method is used to test the DMO effect on the synthetic scismic data generated for dipping structures. Each of constnat offset sections NMO corrected by using the layer velocity of the model and DMO processed. The resulting zero-offset sections for many offsets are stacked. The stacked sections with DMO processing show the structural boundaries of the models much better than those without DMO processing.