This article presents the computation of the backscattered field in simulation of synthetic aperture radar (SAR) raw data. We develop an improved Kirchhoff approximation to estimate the surface fields induced by the incident waves. The improved Kirchhoff approximation is a second-order iterative solution of the integral equations governing the targets’ electric and magnetic current densities. In computing the second-order re-radiated fields, we applied the shoot-bouncing-ray (SBR) technique to enhance propagation path tracking efficiency. The geometrical theory of diffraction (GTD) was employed to account for the diffraction fields from the edges and wedges, which constitute the total scattered fields collected by SAR in synthetic aperture. As the SAR moves along the azimuth direction, the backscattered signal computation is repeated as the antenna beam crosses the targets. This procedure demands heavy computational resources but requires no priori assumptions of radar cross-sections (RCSs) nor speckle statistics. The raw data is generated as an output signal of the SAR system response into which the backscattered signal is input. We chose three types of the target to demonstrate our approach to confirm the effectiveness. The first set of targets are three dihedral reflectors – two of them were rotated to constitute three unique scattering matrices. The results show that the polarimetric information, both relative amplitudes and phases, are well–preserved. The second target is a rough surface with exponential power spectral density and Gaussian height probability density. We examined image speckle statistics of multi-looking image. The third target type is an electrically large cargo ship (container) sitting over a sea surface. Polarimetric analysis via the Pauli and Y4R decompositions reveals that the polarimetric features are well preserved. Simulation results demonstrate that the present approach is fully coherent in streamlining the data flow from backscattered field to complex single look images within the SAR imaging scene.