In order to predict the bottom backscattering strength more accurately, the stratified structure of the seafloor is considered. The seafloor is viewed as an elastic half-space basement covered by a fluid sediment layer with finite thickness. On the basis of calculating acoustic field in the water, the sediment layer, and the basement, four kinds of scattering mechanisms are taken into account, including roughness scattering from the water-sediment interface, volume scattering from the sediment layer, roughness scattering from the sediment-basement interface,and volume scattering from the basement. Then a backscattering model for a stratified seafloor applying to low frequency(0.1–10 kHz) is established. The simulation results show that the roughness scattering from the sediment-basement interface and the volume scattering from the basement are more prominent at relative low frequency(below 1.0 kHz). While with the increase of the frequency, the contribution of them to total bottom scattering gradually becomes weak. And the results ultimately approach to the predictions of the high-frequency(10–100 kHz) bottom scattering model. When the sound speed and attenuation of the shear wave in the basement gradually decrease, the prediction of the model tends to that of the full fluid model, which validates the backscattering model for the stratified seafloor in another aspect. In order to predict the bottom backscattering strength more accurately, the stratified structure of the seafloor is considered. The seafloor is viewed as an elastic half-space basement covered by a fluid sediment layer with finite thickness. On the basis of calculating acoustic field in the water, the sediment layer, and the basement, four kinds of scattering mechanisms are taken into account, including roughness scattering from the water-sediment interface, volume scattering from the sediment layer, roughness scattering from the sediment-basement interface, and volume scattering from the basement. Then a backscattering model for a stratified seafloor applying to low frequency (0.1-10 kHz) is established. The simulation results show that the roughness scattering from the sediment-basement interface and the volume scattering from the basement are more prominent at relative low frequency (below 1.0 kHz). While with the increase of the frequency, the contribution of them to total bottom sc And the results ultimately approach to the predictions of the high-frequency (10-100 kHz) bottom scattering model. When the sound speed and attenuation of the shear wave in the basement decrease to that of the full fluid model, which validates the backscattering model for the stratified seafloor in another aspect.