Tidal signals recorded by two tiltmeters located near the coast on Vate Island (New Hebrides) are interpreted in terms of the loading effect of the local tide. Homogeneous and stratified elastic models are used in the computation of the theoretical tilts due to the tidal loading. The direction and the magnitude of the tidal tilt recorded at a distance of 120 m from the coast indicate the presence of a surficial layer with a very low value of rigidity overlying materials with much higher rigidity.

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