The invention relates to a method of processing seismic data acquired by means of a sensor having at least three geophone components, characterized in that estimators are determined which are combinations of these components making it possible to isolate the various data depending on whether they correspond to propagation with reflection or with conversion. The estimators find application in particular for determining a sensor reconstruction according to which the operators to be applied to the various components of the sensor are determined in such a way as to minimize the deviation between reference data and data obtained by applying the estimators to the sensor reconstruction, the operators thus determined being applied to the data acquired.