The computation of the undulation of the Moho discontinuity from gravity data has frequently been carried out by the application of the Fourier series and the Sinc function (sin x/x), However, no serious effort has been attempted to examine the suitability of data and the adaptability of implicit assumptions required in such methods. This paper deals with model studies for comparison of the Fourier series and Sinc function methods, and examinations of several criteria for obtaining meaningful results. Also, an inversion method based on mass plane concept has been devised to complement the weakness of the above two methods. This method has been appeared as an effective scheme for increasing depth computation points so that a more detailed undulation is obtained.