The method of physical optics is applied to treat high‐frequency acoustic scatter from Arctic ice. The development takes into account that the under‐ice surface is not statistically homogeneous, but consists of two types of ice: undeformed first year and multiyear ice, and very rough ice due to pressure ridge formation. Expressions are obtained both for the mean scattering strength and the spatial coherence of the scattered field. Measured ice statistics are used to evaluate the expressions derived for the spatial coherence and to estimate the variability of the mean backscattering strength.