A new technique (Double Sampling) of photomultiplier pulse processing is studied in order to improve the time resolution. Two time references, t1, and t2, are obtained from two different processing systems, into which the fast pulse of the photomultiplier is fed. If the condition: (t1 - t2) -Â¿t < (t1 -t2) < (t1 - t2) + Â¿t is satisfied, the pulse is accepted for the time analysis. Â¿t is a predetermined parameter of the proposed system. A theoretical study has been carried out in order to compare this processing method with the ones already used.