The goal of \emph{photoacoustic tomography} (PAT) is to estimate an \emph{initial pressure function} φ from pressure data measured at a boundary surrounding the object of interest. This paper is concerned with a time reversal method for PAT that is based on the dissipative wave equation of Nachman, Smith and Waag\cite{NaSmWa90}. This equation has the advantage that it is more accurate than the \emph{thermo-viscous} wave equation. For simplicity, we focus on the case of one \emph{relaxation process}. We derive an exact formula for the \emph{time reversal image} \I, which depends on the \emph{relaxation time} τ1 and the \emph{compressibility} κ1 of the dissipative medium, and show \I(τ1,κ1)→φ for κ1→0. This implies that \I=φ holds in the dissipation-free case and that \I is similar to φ for sufficiently small compressibility κ1. Moreover, we show for tissue similar to water that the \emph{small wave number approximation} \I0 of the time reversal image satisfies \I0=η0∗\xφ with ˆη0(|\k|)≈const. for |\k|<<1c0τ1. For such tissue, our theoretical analysis and numerical simulations show that the time reversal image \I is very similar to the initial pressure function φ and that a resolution of σ≈0.036⋅mm is feasible (in the noise-free case).
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