Abstract: Ghost attenuation is indispensable for the processing of Marine towed seismic data, as it directly resolves the frequency notch problem caused by ghost interference.,Because the conventional 2D de-ghosting method does not meet the assumptions of 3D, and the attenuation accuracy is low in 3D seismic data. In this paper, a 3D de-ghosting technique based on ray tracing is proposed. The initial time delay value of ghost component is simulated by ray tracing according to the depth of shot point and cable depth, and a more accurate ghost model is established. Through the verification and analysis of the model data and the actual data, the technique has obtained a good application effect in the ghost wave processing of the offshore 3D streamer data, and achieved the purpose of eliminating the notch of frequency and broadening the frequency band.