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In low latitude the source field distribution functions and source dimensions constitute outstanding problems in the study of the subsurface electrical conductivity structure. A mathematical structure that takes these factors into account is discussed and the theoretical response curves for various n-layered earth models in regional studies are presented. The results of the first practical test of the theory proposed by ONI (1972) show that a four layer model is able to resolve the basement complex, the continental crust, the upper mantle and the top of a conducting half space at a depth of about 75-80km at Ibadan.

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