Conventionally, we have used an acoustic microscope at single operating frequency. The resolution and quality of the measured images are determined by transducer of the microscope. In this paper, we have studied Vertical Resolution Enhancement with Acoustic Reflection Microscope using combining bases of support for SFR(Spatial Frequency Response). Increased Vertical resolution can be obtained by taking three-dimensional images at more that one frequency and numerically combining the results. As results of the experiment, we could get enhanced images with the rate of contrast in proportion to the changing rate of depth.