In this paper Kalman filtering technique is applied to ultrasound signal to improve resolution capability, Ivhlch is in use of diagnostic imaging systems. The main advantage of Kalman filter algorithm for the analysis of reflected ultrasound signal is its recursive structure which can be easily adapted to tlme varing system. Because soft-tissues, such as liver, act as distributed acoustic low-pass filters which continually change the propagating pulse. tIne can put to practical use above advantage to find a suitable signal generallng model. In state-space description of the system, the 6th order system produces tl)e 1)esc spectral approximation to the source pulse As a result of spectrum analysis, 6th order estimator for two closely spaced ((p.5 mm) reflectors enhances resolution by 4dB-lOdB. By using this result, the possibility to detect even minute tumor is demonstrated.