Model-based surface related multiple modeling (3D SRMM) can be achieved by the use of pre-stack demigration algorithms, thus avoiding the constrains on the shot positions distribution required by the data-based methods. In the following, we show a new method for modeling internal multiples in 3D by using a model-based technique. This method follows a parallel flow with respect to those employed by the data-based multiple modeling techniques, and allows for the construction of internal multiple events produced between upper layers reflecting the energy downward, and lower layers reflecting the energy upward. The method has been applied to Wide Azimuth Towed Streamer data from the Gulf of Mexico.