Time reversal (TR) of ultrasonic bulk waves in fluids and isotropic solids has been used in many
applications including ultrasonic NDE . However, the study of the TR method for anisotropic materials is
not well established. In this paper, the full reconstruction of the input signal is investigated for
anisotropic media using an analytical formulation , called a modular Gaussian beam (MG B) model. The
time reversal operation of this model in the frequency domain is performed by taking the complex
conjugate of the Gaussian amplitude and phase received at the TR mirror position. A narrow band
reference signal having a particular frequency and number of cycles is then multiplied and the whole
signal is inverse Fourier transformed to obtain the time domain signal. The original input signal is seen
to be fully restored by the TR process of MGB model and this model can be more generalized to simulate
the spatial and temporal focusing effects due to TR process in anisotropic materials.