Multi-component seismic data contain richer information about the elastic parameters of the subsurface than do conventional single-component data. Separation of the compressional and shear wavefields from multi-component seismic data is crucial in estimating the subsurface elastic properties. We present a tau - p domain scheme to separate P- and SV-wavefields from multi-component seismic data observed at the free surface and ocean bottom. Based on plane-wave components with known horizontal slowness in tau - p domain, the whole P- and SV-wavefields are separated into the direction of observed P- and SV-wave oscillations, by rotation of the horizontal and vertical components respectively. The incident P- and SV-waves are extracted from the s...