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Based on analysis of a point target imaged by different synthetic aperture radar (SAR) systems, the commonly used impulse response function in SAR Imaging (IRF-SAR)-a two-dimensional (2-D) sinc function-is shown to be inappropriate for ultrawideband-ultrawidebeam (UWB) SAR systems utilizing a large fractional signal bandwidth and a wide antenna beamwidth. As a consequence, the applications of the 2-D sinc function such as image quality measurements and spatial resolution estimations are limited to narrowband-narrowbeam (NB) SAR systems exploiting a small fractional signal bandwidth and a narrow antenna beamwidth. In this paper, a more general IRF-SAR, which aims at UWB SAR systems, is derived with an assumption of flat two-dimensional (2-D) Fourier transform (FT) of a SAR image and called IRF-USAR. However, the derived IRF-USAR is also valid for NB SAR systems.