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A new method to perform neutron reflectometry measurements is discussed. The method is based on Larmor precession of polarized neutrons in the spin-echo mode. Two different modes of application are discussed, giving successively information about the structure perpendicular to and parallel to the sample plane. After describing the method, simulated results of the perpendicular mode are compared with those obtained by conventional neutron reflectometry methods. In this comparison, first the results obtained by the SESANS method are translated to those obtained by conventional methods. After that, more specific applications of the new method are considered. In the comparison, attention is focused on measuring statistics and resolution as readily comparable quantities.

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