In this note we lay some of the groundwork for a scattering theoretic description of anelastic wave propagation. The aim is to create a framework for (1) describing the diffraction and conversion of anelastic waves in heterogeneous media, and (2) directly inverting P, S, and converted wave data taken over dissipative media. Here we take the simple but important step of expressing reference and perturbed anelastic wave equations in diagonalized forms, which are then prepared for inclusion in an appropriate Scattering, or LippmannSchwinger equation. As a side note we also consider appropriate situations for the use of a popular relationship by which QP is related to QS .
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