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We derive a rigorous expression for the three-dimensional point response function associated with the combined encoding-decoding process of coded aperture imaging. From this general expression we derive the two-dimensional point response function appropriate to a coded aperture imaging system which images a two-dimensional slice through a, three-dimensional source distribution. This point response function is then calculated numerically for a number of different aperture coding functions and decoding functions. The graphed results suggest that simple modifications of the decoding function can lead to significant improvements in the depth resolving capability of a coded aperture imaging system. Suggestions for future research are given.