This Paper deals with propagation characteristics of the electromagneticwave field in horizontal stratified media in electrical prospecting with anemphasis placed on the analogy in mathematical expression between the pro-pagation of electromagnetic wave and that of seismic wave in such media. Inaddition, the concept of impulse response in reflection seismology is used toconstruct pseudo-impulse function response in electrical prospecting. The con-structed pseudo-impulse response is composed of some discrete impulse func-tions, whose amplitudes are related to reflection and transmission coefficientsof electromagnetic wave at boundaries of various layers.The least squares and tracing of SIRT are used to solve equations in whichthe number of variables is more than the nunmber of equations under the res-traint of the norm. The application of this method to one-dimensional multi-layered conductive model demonstrates the reliability and practicability of the.pseudo-impulse theory.