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The nonlinearity of Snell’s law induces aberrations for waves focused under oblique incidence. A detailed study of the phenomenon is given here for the case of a water‐steel interface, on which mode conversion occurs. Two approaches are taken: first a coarse geometrical one and second a finer plane wave spectrum expansion. A comparison between the two models shows the validity of the geometrical approach. The fundamental parameters that must be taken into account and their respective influences are deduced, and limits are fixed over which the correction of aberrations prove necessary. The application of these conclusions has made possible the localization of defects inside a steel sample.