To date, operational satellite temperature retrieves from the TIROS-N/NOAA A–G series of satellites and a large percentage of those produced for research purposes have used statistical techniques to estimate limb effects in satellite-observed radiances. In this study, temperature profiles were derived using the radiative transfer equation in a form which properly takes into account the angle of observation. These temperature profiles were then compared to those derived using the radiative transfer equation with “nadir radiances” produced by a statistical limb correction technique similar to those now used operationally. This comparison revealed significant differences in the derived temperature profiles at large viewing angles, particularly in the case of strong meridional temperature gradients. Overall, the results suggest that for the calculation of temperature profiles from nonnadir observations, the more proper physical solution is the preferred procedure for deriving temperature fields.