This report describes a signal processing algorithm and MATLAB software for improving spatial resolution in ultrasonic nondestructive evaluation (NDE) imaging of materials. Given a measured reflection signal and an associated reference signal, the algorithm produces an optimal least-squares estimate of the impulse response of the material under test. This estimated impulse response, when used in place of the raw reflection signal, enhances the spatial resolution of the ultrasonic measurements by removing distortion caused by the limited-bandwidth transducers and the materials under test. The theory behind the processing algorithms is briefly presented, while the reader is referred to the bibliography for details. The main focus of the report is to describe how to use the MATLAB software. Two processing examples using actual ultrasonic measurements are provided for tutorial purposes.