The analysis of amplitude variation with offset (AVO) of seismic reflections is a very popular tool for detecting gas sands. It is assumed in AVO, however, that plane-wave reflection coefficients can be used directly to analyze amplitudes measured in the time-offset domain. This is not true for near-critical angles of reflection. Plane-wave reflection coefficients incorporate the contribution of the head wave. A plane-wave decomposition such as a proper transform must be applied to the seismic data for accurate analysis of reflection coefficients near critical angles. Amplitudes after plane-wave decomposition are related directly to the plane-wave reflection coefficients; geometric-spreading corrections are no longer required, and polarization effects of P-P reflections recorded on the z-component are also removed. Conventional, linearized expressions for the isotropic P-P-wave reflection coefficient depend on contrasts in three parameters, and they require background information about average P-wave/S-wave velocity ratios. We derive a new reduced-parameter expression that depends only on two free parameters without loss of accuracy. No extra prior parameter information is needed either. The reduction in free parameters is achieved by explicitly incorporating P-wave moveout information. A new AVO strategy is developed that requires moveout analysis of three reflections: the target horizon, the reflections directly above and below the target horizon, and the amplitudes of the target horizon. The new AVO expression can be used in the time-offset domain for precritical arrivals and in the domain for precritical and critical reflections.