Abstract: In this paper, a physical based model of foam-covered sea surface was modelled as layers of randomly distributed air-bubbles coated with thin layer of sea water which evaluates thermal emission was investigated. Here, the split-step Fourier technique as a range marching procedure is explored by converting the three-dimension (3D) foam structure into two-dimension (2D) layers and determine the vertical field profiles of the propagating E-field at successive range steps until the desired range is reached.