We have calculated reflected and refracted electromagnetic waves from a rough surface with the boundary conditions exactly satisfied. The surface model consists of three parameters: the dimension of the independent cells, <i>h</i>; the parameter in the slope distribution function of the tangent plane t<sub>0</sub>; and the average radius of curvature of the surface, <i>R</i>. Within the reasonable range of these parameters, we have calculated the polarized component <i>P</i> and the depolarized component <i>D</i> measured by Renau <i>et al.</i> and have found the following features of the scattering of the reflected wave from a rough surface that have not been previously explained theoretically. (i) <i>P</i> and <i>D</i> have very different angular dependences. (ii) Whereas <i>P</i> is a sensitive function of <i>t</i><sub>0</sub>, <i>D</i> is almost independent of <i>t</i><sub>0</sub>. (iii) <i>D</i> does not vanish at all angles. A qualitative comparison between the data and the calculation is given.
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