Ikelle, L.T., 2009. Negative reflection: a path to virtual seismic acquisition. Journal of Seismic Exploration, 18: 199-214. We here describe one way of constructing data with sources and receivers inside the subsurface from standard data with sources and receivers near the sea surface for offshore, or at the earth’s surface for onshore. This construct is based on the recently introduced concept of negative reflection. Negative reflection reflections (also known as virtual events) are wave-scattering events whose first and last bends of wave-propagation paths are parallel. Such events are not recorded in seismic wave-scattering experiments, but they can be constructed from seismic data. When the negative reflection data are used together with seismic data, the abnormal bending of negative reflections allows us to simulate situations in which sources and receivers are located in the subsurface. The benefits of putting the sources and receivers in the ground includes improving the imaging of deep reflectors such as below-subsalt reflectors and below-subbasalt reflectors.