Abstract: We proposed and proved three theorems through which the theoretical formula of cosine transform spectrum of gravity anomalies of the point mass and the vertical rectangularcylinder was deduced in order to obtain the general equation of gravity anomalies. Basic characteristics of cosine transform spectrum were analyzed, where contour lines of 2D cosine transform of point mass present the shape of a quarter of concentric circles and the number of counter become small along with the increasing of wave numbers. The spectrum of vertical rectangularcylinder put up periodic zero counters which mark off quadrate areas, the values of counter in each areas alternately change between the plus and the minus, and with the increasing of wave number, the values of counter present attenuation character alike e exponent.

Key words: gravity potential, cosine transform spectrum, general equation