For the multireceiver synthetic aperture sonar (SAS), the point target reference spectrum (PTRS) in the two-dimensional (2D) frequency domain and azimuth modulation in the range Doppler domain were first deduced based on a numerical evaluation method and accurate time delay. Then, the difference between the PTRS and azimuth modulation generated the coupling term in the 2D frequency domain. Compared with traditional methods, the PTRS, azimuth modulation and coupling term was better at avoiding approximations. Based on three functions, an imaging algorithm is presented in this paper. Considering the fact that the coupling term is characterized by range variance, the range-dependent sub-block processing method was exploited to perform the decoupling. Simulation results showed that the presented method improved the imaging performance across the whole swath in comparison with existing multireceiver SAS processor. Furthermore, real data was used to validate the presented method.have presented an analytic PTRS. Their method was based on the approximation that the transmitter and receiver contribute equally to the Doppler frequency. Based on the method of stationary phase [9], two PSPs corresponding to the transmitter's phase and receiver's phase were deduced. The phase history of the transmitter and that of the receiver were expanded into a power series at their individual PSPs. Both phases were then combined to generate a quadratic function. It can be found that two approximations are exploited by this method. One is the equal Doppler contribution of the transmitter and receiver, and the other is the Taylor approximation of the transmitter's phase and receiver's phase. In general, this method only applies to the narrow beam case [14,15]. There are still some other methods deducing the analytic PTRS. The basic idea relies on series approximation. In [16], the quadratic approximation of the two-way range was exploited. This introduced a large residual error, which degraded the imaging performance at close range. Moreover, this method did not consider the compensation of the stop-and-hop error [12]. A single target suffers from the coordinate deviation in azimuth [17]. However, a distributed target suffers from the distortion. In [18,19], the two-way range was expanded into a power series with respect to the slow time. Additionally, the PSP was expanded into a power series based on the series reversion method. The accuracy of the two-way range and PSP was limited by the number of terms in the polynomial. With this method, the series approximation was used twice. The approximation error increased with the slow time. The accumulative error would be large when the SAS system works with the wide beam case. In [20,21], the instantaneous Doppler wavenumber was exploited to deduce the analytic PTRS. The two-way slant range was formulated as a function of equivalent bistatic squint angle and half bistatic angle [20,21]. Based on the method of stationary phase [9], the azimuth wavenumber can also be expressed as a function of equ...