Abstract: A new method that utilizes nonlinear properties of tissue (or another media) to improve ultrasound image resolution is presented. In our novel method the acoustic source is activated with two tones burst (2.2 and 4.4 MHz) with specially designed polarization of the individual tone burst. This new approach is called multi tone nonlinear coding MNC because the choice of polarization of the both tones (and their amplitudes) allowing optimization of the receiving properties depends on the nonlinear properties of tissue. The calculations were done for two tones bursts propagating in the tissue-like lossy medium with absorption of 7 Np/m·MHz. The concept of the Virtual Fields was introduced to explain abilities and properties of pulse inversion and MNC method and to compare both. Comparison of the spatial field distribution obtained using MNC and conventional harmonic imaging approach, in which the first harmonic is used to reconstruct the image are presented.