A method is disclosed for deghosting and water surface multiple reflection attenuation in marine seismic data. The method includes decomposing data acquired at two water depths with sensors that measure the same parameter into upgoing and downgoing wavefield components. The decomposing includes, in one embodiment, transforming the data into the spatial Fourier domain and separating the upgoing and downgoing wavefield components in the transformed data. A substantially multiple-free wavefield is then determined from the decomposed wavefield components.